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                  <text>e-Journal USK</text>
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                <text>Daud, Rulfah M.; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>Amri, Abrar; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>     The purpose of this research is to examine the influence intellectual capital and corporate social responsibility disclosure to firm performance both simultaneously and partialy at manufacturing companies in Indonesia stock exchange. Data used is anually report and financial report.     This research use the hypotesis testing research with census method where the population are investigated. Total of population is 19 companies during two years (2006-2007). Observation, 50 total of population is 38 companies which analysed by multiple linear regression model.     The research result show that simultaneously, intellectual capital and CSR disclosure influence to firm performance. It explains that independent variabel coeficient (ether intellectual capital or CSR disclosure) is equall 0 (ß1 = -0,801 nad ß2 = 0,154). So that simultaneaously, intellectual capital and CSR disclosure influence to firm performance and partialy, intellectual capital to firm performance have negative influence. It denided the hypotesis which hope to firm performance have positive influence. Keyword : Intellectual capital, corporate social responsibility, firms performance</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/304</text>
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                <text>Program Magister Akuntansi Unsyiah</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/304/289</text>
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                <text>Jurnal Telaah dan Riset Akuntansi; Vol 1, No 2 (2008): Jurnal Telaah &amp; Riset Akuntansi; 192-213</text>
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                <text>1693-3397</text>
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                <text>1693-3397</text>
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                <text>PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN  (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR  DI BURSA EFEK INDONESIA)</text>
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            <name>Creator</name>
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                <text>Gautama S, Ibnu; Badan Pemeriksa Keuangan RI Provinsi Aceh</text>
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              <elementText elementTextId="24675">
                <text>Arfan, Muhammad; Fakultas Ekonomi Unsyiah</text>
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            <name>Date</name>
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                <text>2010-07-01</text>
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            <description>An account of the resource</description>
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                <text>This study is done at BPK RI branch office in Aceh Province which aim to know the influence of job satisfaction, professionalism, and information technology application toward auditor performance either simultaneously or partially.This research uses sample method. Respondents of this research are auditors at BPK RI branch office in Aceh Province. This research uses 52 auditors as samples of population 94 auditors by using  stratified random sampling. The data used are primary data by using questionnaires to the respondents directly. Ddata are analyzed by  using multiple linear regression.Results of this research indicate that by simultaneously job satisfaction, professionalism, and information technology application influence significanly toward auditor performance. Partially. job satisfaction, professionalism, and information technology application also influence significanly toward auditor performance.  Keyword:   job satisfaction, professionalism, information technology application and auditor performance.</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/338</text>
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              <elementText elementTextId="24681">
                <text>Program Magister Akuntansi Unsyiah</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/338/323</text>
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                <text>Jurnal Telaah dan Riset Akuntansi; Vol 3, No 2 (2010): Jurnal Telaah &amp; Riset Akuntansi; 195-205</text>
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                <text>1693-3397</text>
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                <text>1693-3397</text>
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            <description>A name given to the resource</description>
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                <text>PENGARUH KEPUASAN KERJA, PROFESIONALISME,  DAN PENERAPAN TEKNOLOGI INFORMASI TERHADAP  KINERJA AUDITOR  (Studi pada Kantor BPK RI Perwakilan Provinsi Aceh)</text>
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          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
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              <elementText elementTextId="24690">
                <text>Chandra, Ronny; Magister Akuntansi Pascasarjana Universyitas Syiah Kuala Banda Aceh</text>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
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              <elementText elementTextId="24691">
                <text>2013-01-01</text>
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          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
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              <elementText elementTextId="24692">
                <text>This research aimed to analyse the influence of Capital Adequacy Ratio (CAR), Operational Efficiency (BOPO), Non Performing Loan (NPL), and Loan to Deposit Ratio (LDR) on Return On Asset (ROA) of State-Owned Enterprise Banks in Indonesia. The data was obtained from the Published Financial Report publised by Indonesian Bank in the period of 2008-2012 with 80 datas as the total of population in this research. Analysis technique used was a double regression with the smallest square equation and the hypothesis test used F-statistic to test the truth of collective influence and also t-statistic which was used to test the partial coefficient of regression with the significance level of 5%.Keywords : CAR, NPL, BOPO, LDR and ROA.</text>
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            <description>The file format, physical medium, or dimensions of the resource</description>
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            <description>An unambiguous reference to the resource within a given context</description>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1316</text>
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            <description>A language of the resource</description>
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              <elementText elementTextId="24695">
                <text>eng</text>
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            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
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                <text>Program Magister Akuntansi Unsyiah</text>
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            <description>A related resource</description>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1316/1199</text>
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            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
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              <elementText elementTextId="24698">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 6, No 1 (2013): Jurnal Telaah &amp; Riset Akuntansi; 31-39</text>
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              <elementText elementTextId="24699">
                <text>1693-3397</text>
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                <text>1693-3397</text>
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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
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                <text>ANALISIS PENGARUH CAPITAL ADEQUACY RATIO, OPERATIONAL EFFICIENCY, NON PERFORMING LOAN, DAN LOAN TO DEPOSIT RATIO TERHADAP RETURN ON ASSET PADA BANK BUMN DI INDONESIA</text>
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            <description>The nature or genre of the resource</description>
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              <description>A name given to the resource</description>
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            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
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                <text>Arsyiati, Arsyiati; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>Darwanis, Darwanis; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>Djalil, Muslim A; Fakultas Ekonomi Universitas Syiah Kuala</text>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
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                <text>2008-01-01</text>
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            <description>An account of the resource</description>
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                <text>This research is done at Syiah Kuala University with aim to know how big influence of human resource quality in finance management to finance responsibility quality at Unsyiah, and to know there is or no influence of human resource quality  in finance management and quality of finance responsibility to institution performance at Unsyiah with parsial or simultan.        Responden in this research is assistant of PUMK and finance organizer at Syiah Kuala University which responsible in finance management.  This research type have the character of korelasional with 35 people samples of populations 53 people who is taken at random proporsional. Technics of data analysis the used is path analysis.       Result of this research indicate that the human resource quality in finance management to finance responsibility quality don't have influence which significan, while influence of human resource quality in finance management and finance responsibility quality to institution performance by simultan have influence which  significan, but by parsial influence of each independent variable to dependen variable have different significan.  Keyword : Human resource quality, finance responsibility quality, and institution performance.</text>
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            <description>The file format, physical medium, or dimensions of the resource</description>
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            <description>An unambiguous reference to the resource within a given context</description>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/277</text>
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            <description>A language of the resource</description>
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              <elementText elementTextId="24712">
                <text>eng</text>
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            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
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                <text>Program Magister Akuntansi Unsyiah</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/277/263</text>
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                <text>Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2008): Jurnal Telaah &amp; Riset Akuntansi; 29-49</text>
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                <text>1693-3397</text>
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                <text>1693-3397</text>
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            <description>A name given to the resource</description>
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                <text>PENGARUH KUALITAS SUMBER DAYA MANUSIA DALAM PENGELOLAAN KEUANGAN TERHADAP KUALITAS PERTANGGUNGJAWABAN KEUANGAN  PNBP DALAM UPAYA MENINGKATKAN KINERJA INSTANSI PADA UNIVERSITAS SYIAH KUALA</text>
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                <text>Muniruddin, Said; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>Tulisan ini bertujuan menelaah Model Reformasi Manajemen Keuangan (Financial Management Reform /FMR model), yang disebut juga dengan Lüder’s Contingency Model. Model ini telah dijadikan konsep dasar untuk menjelaskan reformasi akuntansi pemerintahan di banyak negara. Kajian ini berusaha menganalisa bagaimana teori tersebut dibangun dan berkembang, serta mengevaluasi relevansinya dalam menjelaskan reformasi akuntansi pemerintahan terutama di negara maju. Dengan pendekatan analisa deskriptif, studi ini menyajikan hasil telaah terhadap berbagai publikasi studi banding akuntansi pemerintahan internasional yang berhubungan dengan penerapan, pengembangan, aplikasi dan isu kritis seputar FMR Model.Hasil temuan menjelaskan bahwa FMR/ Lüder’s Contingency Model memiliki peran sangat penting dalam penelitian-penelitian tentang reformasi akuntansi pemerintahan di banyak negara. Ini merupakan satu-satunya model yang paling berhasil dalam menjelaskan teori dan konteks dari reformasi akuntansi pemerintahan di suatu negara. Namun penelitian yang komprehensif dengan menggunakan Model ini baru dipakai untuk komparasi reformasi akuntansi pemerintahan di negara-negara maju.Model ini sendiri masih memerlukan perbaikan karena belum mampu menjelaskan arti ‘reformasi’ atau ‘inovasi’ itu sendiri, ‘dari mana berubah’ serta ‘kemana berubah’. Kemungkinan Model ini akan terus berkembang dimasa mendatang sesuai dengan temuan-temuan baru selama penelitian. Keywords: Contingency Model, FMR Model, Governmental Accounting Reform, Accounting Innovation</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/329</text>
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                <text>eng</text>
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            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="24728">
                <text>Program Magister Akuntansi Unsyiah</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/329/314</text>
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            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="24730">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2010): Jurnal Telaah &amp; Riset Akuntansi; 68-83</text>
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                <text>1693-3397</text>
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                <text>1693-3397</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
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                <text>THE REFORM OF GOVERNMENTAL ACCOUNTING: A Discussion of Lüder’s Financial Management Reform (FMR) Model</text>
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              <name>Title</name>
              <description>A name given to the resource</description>
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                  <text>e-Journal USK</text>
                </elementText>
              </elementTextContainer>
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          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24737">
                <text>Darwanis, Darwanis; Fakultas Ekonomi Universitas Syiah Kuala</text>
              </elementText>
              <elementText elementTextId="24738">
                <text>Mahyani, Desi Dwi; Fakultas Ekonomi Universitas Syiah Kuala</text>
              </elementText>
            </elementTextContainer>
          </element>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24739">
                <text>2009-07-01</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24740">
                <text>This purpose of this research was to examine the effect of human resource capacity, utilization of information technology and accounting internal control toward  financial reporting of local governments. The population in this study are all SKPA (Aceh Devices Unit) in Nanggroe Aceh Darussalam which amounts to 37 agencies. The data used are primary data, which derives directly from research subjects in the form of the perception of respondents with a list of how to distribute the statement in the form of questionnaires to 111 respondents.The results show that simultaneously, the capacity of human resources, utilization of information technology and accounting internal controls affect the reliability of financial reporting of local government. Partially, each independent variable influence the reliability of financial reporting of local government. Keyword: human resources, information technology, internal controls, reliability of financial reporting. </text>
              </elementText>
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          </element>
          <element elementId="42">
            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24741">
                <text>application/pdf</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="43">
            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
            <elementTextContainer>
              <elementText elementTextId="24742">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/320</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24743">
                <text>eng</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="24744">
                <text>Program Magister Akuntansi Unsyiah</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="46">
            <name>Relation</name>
            <description>A related resource</description>
            <elementTextContainer>
              <elementText elementTextId="24745">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/320/305</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="24746">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 2, No 2 (2009): Jurnal Telaah &amp; Riset Akuntansi; 133-151</text>
              </elementText>
              <elementText elementTextId="24747">
                <text>1693-3397</text>
              </elementText>
              <elementText elementTextId="24748">
                <text>1693-3397</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24749">
                <text>PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEHNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH</text>
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            </elementTextContainer>
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            <name>Type</name>
            <description>The nature or genre of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24750">
                <text>info:eu-repo/semantics/article</text>
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              <elementText elementTextId="24751">
                <text>info:eu-repo/semantics/publishedVersion</text>
              </elementText>
              <elementText elementTextId="24752">
                <text>Peer-reviewed Article</text>
              </elementText>
            </elementTextContainer>
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  </item>
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      <elementSetContainer>
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          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="31035">
                  <text>e-Journal USK</text>
                </elementText>
              </elementTextContainer>
            </element>
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    </collection>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24753">
                <text>Ramli, Muhammad Ridh; PT Lavarge Cement Indonesia</text>
              </elementText>
              <elementText elementTextId="24754">
                <text>Arfan, Muhammad; Fakultas Ekonomi Universitas Syiah Kuala</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24755">
                <text>2011-07-01</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24756">
                <text>The objective of this research is to examine and analyze the influence of earnings, operating cash flow, free cash flow,  and last year cash dividend both simultaneously and partially toward cash dividend received by stock holders on listed companies from the manufacturing sector at the Indonesia Stock Exchange for the year 2001-2005. The research type used is verificative research by using census method.The target population of this research is listed companies from the manufacturing sector at the Indonesia Stock Exchange which have positive earnings, operating cash flow, free cash flow and pay cash dividend both current year and last year. After being selected, there are 11 companies as target population. Because this research is done for five years, the total observations are 55. The multiple regression model is used to examine the influence of earnings, operating cash flow, free cash flow, and last year cash dividend both simultaneously and partially toward cash dividend received by stock holders.The results of this research show that (1) earnings, operating cash flow, free cash flow, and last year cash dividend simultaneously have influence toward cash dividend received by stock holders, (2) partially, earnings, free cash flow, and last year cash dividend have positive influence toward cash dividend received by stock holders, whereas operating cash flow has negative influence toward cash dividend received by stock holders. Keywords: earnings, operating cash flow, free cash flow, and cash dividend</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="42">
            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24757">
                <text>application/pdf</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="43">
            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
            <elementTextContainer>
              <elementText elementTextId="24758">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/588</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24759">
                <text>eng</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="24760">
                <text>Program Magister Akuntansi Unsyiah</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="46">
            <name>Relation</name>
            <description>A related resource</description>
            <elementTextContainer>
              <elementText elementTextId="24761">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/588/497</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="24762">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 4, No 2 (2011): Jurnal Telaah &amp; Riset Akuntansi; 126 - 138</text>
              </elementText>
              <elementText elementTextId="24763">
                <text>1693-3397</text>
              </elementText>
              <elementText elementTextId="24764">
                <text>1693-3397</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24765">
                <text>PENGARUH LABA, ARUS KAS OPERASI, ARUS KAS BEBAS, DAN PEMBAYARAN DIVIDEN KAS SEBELUMNYA TERHADAP DIVIDEN KAS YANG DITERIMA OLEH PEMEGANG SAHAM (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="51">
            <name>Type</name>
            <description>The nature or genre of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24766">
                <text>info:eu-repo/semantics/article</text>
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              <elementText elementTextId="24767">
                <text>info:eu-repo/semantics/publishedVersion</text>
              </elementText>
              <elementText elementTextId="24768">
                <text>Peer-reviewed Article</text>
              </elementText>
            </elementTextContainer>
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  <item itemId="2640" public="1" featured="0">
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      <elementSetContainer>
        <elementSet elementSetId="1">
          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="31035">
                  <text>e-Journal USK</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
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      </elementSetContainer>
    </collection>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24769">
                <text>Arfan, Muhammad; Fakultas Ekonomi Universitas Syiah Kuala</text>
              </elementText>
              <elementText elementTextId="24770">
                <text>Faisal, Edi; Fakultas Ekonomi Universitas Syiah Kuala</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24771">
                <text>2009-01-01</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24772">
                <text> The objective of this research is to examine and analyze the influence of servicing period, position, and education level toward the level of understanding of government officials about the principles of good government governance in the Government of Banda Aceh City. The research type used in this research is verificative research or hypothesis testing research.Respondents in this study amounted to 82 respondents as the sample of the total population of 459 respondents, namely Banda Aceh City government officials who served as Eselon II and Eselon IV of the government services and boards in the Government of Banda Aceh City. Data used in this study are primary data obtained by conducting field research by distributing questionnaires to the respondents directly. All questionnaires can be returned by respondents.Based on the descriptive analysis of the government officials, score of the level of understanding of government officials about the principles of good government governance is obtained by 79.76%. Based on the acquisition of this score can be said that the level of understanding of government officials about the principles of good government governance in the Government of Banda Aceh City is high. The independent variables in this study are presented in the form of dummy variables. Based on the results of hypothesis testing, it is showed that the servicing period and education level have influence toward the level of understanding of government officials about the principles of good governance in the Government of Banda Aceh City, while the position does not have influence toward the level of understanding of government officials about the principles of good governance in the Government of Banda Aceh City.</text>
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            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24773">
                <text>application/pdf</text>
              </elementText>
            </elementTextContainer>
          </element>
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            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
            <elementTextContainer>
              <elementText elementTextId="24774">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/311</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24775">
                <text>eng</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="24776">
                <text>Program Magister Akuntansi Unsyiah</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="46">
            <name>Relation</name>
            <description>A related resource</description>
            <elementTextContainer>
              <elementText elementTextId="24777">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/311/296</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="24778">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 2, No 1 (2009): Jurnal Telaah &amp; Riset Akuntansi; 1-14</text>
              </elementText>
              <elementText elementTextId="24779">
                <text>1693-3397</text>
              </elementText>
              <elementText elementTextId="24780">
                <text>1693-3397</text>
              </elementText>
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            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24781">
                <text>PENGARUH MASA KERJA, JABATAN, DAN JENJANG PENDIDIKAN TERHADAP TINGKAT PEMAHAMAN APARATUR PEMERINTAH TENTANG PRIPSIP–PRINSIP GOOD GOVERNANCE DI PEMERINTAH KOTA BANDA ACEH</text>
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            </elementTextContainer>
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            <name>Type</name>
            <description>The nature or genre of the resource</description>
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              </elementText>
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                <text>Peer-reviewed Article</text>
              </elementText>
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          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
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              <name>Title</name>
              <description>A name given to the resource</description>
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                <elementText elementTextId="31035">
                  <text>e-Journal USK</text>
                </elementText>
              </elementTextContainer>
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            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
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              <elementText elementTextId="24785">
                <text>Harianja, Hotriado; Universitas Sumatera utara</text>
              </elementText>
              <elementText elementTextId="24786">
                <text>Lubis, Ade Fatma; Universitas Sumatera utara</text>
              </elementText>
              <elementText elementTextId="24787">
                <text>Torong, Zainal Bahri; Universitas Sumatera utara</text>
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          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
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              <elementText elementTextId="24788">
                <text>2013-07-01</text>
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          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24789">
                <text>The purpose of this study was 1) to test and analyze the influence of return on asset, return on equity, growth, long term debt, debt equity ratio, debt to total asset, current ratio, profit, earning per share and cash ratio on dividend policy, 2) to test and analyze the factors influencing dividend policy represented by return on asset, return on equity, profit, long term debt, debt to total asset, and current ratio on the consumption goods registered in the Indonesian Stock Exchange, and 3) to test and analyze whether cash ratio as the moderating variable influenced the relationship between return on asset, return on equity, profit, long term debt, debt to total asset, and current ratio and dividend policy. The population of this study was 39 consumption goods companies registered in the Indonesian Stock Exchange from 2008 to 2011, and 12 of them were selected to be the samples for this study through purposive sampling method. The data for this study were obtained from the documentation of financial reports available in the office of Indonesian Stock Exchange. The first hypothesis was procesed through Kaiser-Meyer-Olkin (MKO) method, the second hypothesis was statistically processed through multiple linear regression tests, and the third hypothesis was process through residual test using SPSS program. The result of this study showed that return on asset, return on equity, profit, long term debt, debt to total asset had influence on dividend policy. The result of the second hypothesis test showed that simultaneously return on asset, return on equity, profit, long term debt, debt to total asset had influence on dividend policy and partially only return on equity and current asset had influence on dividend policy. When cash ratio was used as the moderating variable, cash ratio did not strengthen the relationship between the variables of return on asset, return on equity, profit, long term debt, debt to total asset and current ratio and dividend policy. In other words, current ratio is not the moderating variable of dividend policy.Keywords : Return on Asset, Return on Equity, Profit, Long Term Debt, Debt to Total Asset, Current Ratio, Dividend Policy</text>
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          </element>
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            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24790">
                <text>application/pdf</text>
              </elementText>
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            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
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              <elementText elementTextId="24791">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1323</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24792">
                <text>eng</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="24793">
                <text>Program Magister Akuntansi Unsyiah</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="46">
            <name>Relation</name>
            <description>A related resource</description>
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              <elementText elementTextId="24794">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1323/1204</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="24795">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 6, No 2 (2013): Jurnal Telaah &amp; Riset Akuntansi; 109-121</text>
              </elementText>
              <elementText elementTextId="24796">
                <text>1693-3397</text>
              </elementText>
              <elementText elementTextId="24797">
                <text>1693-3397</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24798">
                <text>ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DENGAN CASH RATIO  SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSAEFEK  INDONESIA</text>
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              <elementText elementTextId="24799">
                <text>info:eu-repo/semantics/article</text>
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              <elementText elementTextId="24800">
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                <text>Peer-reviewed Article</text>
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            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
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                <elementText elementTextId="31035">
                  <text>e-Journal USK</text>
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              </elementTextContainer>
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    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
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          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24802">
                <text>Zein, Basri; Fakultas Ekonomi Universitas Syiah Kuala</text>
              </elementText>
              <elementText elementTextId="24803">
                <text>Miraza, Fahri; Alumni Program Magister Sains Akuntansi PPs Unsyiah</text>
              </elementText>
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          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24804">
                <text>2013-03-16</text>
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          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
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              <elementText elementTextId="24805">
                <text>The objective of research is to identify the development of financial performance viewed from liquidity, capital structure, and profitability on public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004.     Selecting of sample is done by purposive sampling method that it is judgment sampling under condition : 1) public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004; 2) Financial report is limited on balance and income statement of public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2003-2004 that they are available completely in library of Jakarta Stock Exchange.     Descriptive statistic is used to see the development of financial performance viewed from liquidity, capital structure, and profitability on public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004; and Kruskal-Wellis statistic is used to see if there is significant difference of financial performance viewed from liquidity, capital structure, and profitability on public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004.     Result of research shows financial performance of public companies from micellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004 viewed from liquidity, capital structure, and profitability (ROI) are not good except profitability (REO). Result of research also shows during period 2000-2004 there are not significant difference of financial performance viewed from liquidity, and capital structure on public companies from miscellaneous industry sector, except viewed from profitability (ROI and ROE). Keyword : Financial Performance, Liquidity, Capital Structure, and Profitability</text>
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            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
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                <text>application/pdf</text>
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            <name>Identifier</name>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/270</text>
              </elementText>
            </elementTextContainer>
          </element>
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            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24808">
                <text>eng</text>
              </elementText>
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          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="24809">
                <text>Program Magister Akuntansi Unsyiah</text>
              </elementText>
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          <element elementId="46">
            <name>Relation</name>
            <description>A related resource</description>
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              <elementText elementTextId="24810">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/270/256</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="24811">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2008): Jurnal Telaah &amp; Riset Akuntansi; 1-12</text>
              </elementText>
              <elementText elementTextId="24812">
                <text>1693-3397</text>
              </elementText>
              <elementText elementTextId="24813">
                <text>1693-3397</text>
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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
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              <elementText elementTextId="24814">
                <text>ANALISIS KINERJA KEUANGAN DITINJAU DARI SEGI LIKUIDITAS, STRUKTUR MODAL DAN PROFITABILITAS PADA PERUSAHAAN PUBLIK SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEJ  PERIODE 2000-2004</text>
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            <name>Type</name>
            <description>The nature or genre of the resource</description>
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              <elementText elementTextId="24815">
                <text>info:eu-repo/semantics/article</text>
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              <elementText elementTextId="24816">
                <text>info:eu-repo/semantics/publishedVersion</text>
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                <text>Peer-reviewed Article</text>
              </elementText>
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          </element>
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