E-Journal Universitas Islam Darul Ulum Lamongan
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THE EFFECT OF AUDIT QUALITY, RETURN ON ASSET, AND NET PROFIT MARGIN ON INCOME SMOOTHING WITH FINANCIAL LEVERAGE AS A MODERATION VARIABLE
Get PDFIncome smoothing is an action carried out deliberately to reduce profit fluctuations in carrying out company per-formance reporting, so that it appears stable and healthy in the eyes of investors. This research aims to obtain em-pirical evidence about the influence of audit quality, return on assets, and net profit margin on income smoothing with financial leverage as a moderating variable. The sample in this research uses secondary data obtained from the financial reports of companies in the consumer goods industry sector listed on the Indonesian Stock Exchange (BEI) from 2020 to 2023. This type of research is quantitative research. The sampling method used purposive sampling and 20 companies were sampled during the 4 years of research with a total of 80 observation data. The analysis technique used in this research is using logistic regression analysis with the help of SEM-PLS 2024 soft-ware. The results of this research partially show that audit quality, return on assets and financial leverage have a significant and influential effect on income smoothing practices, while net profit margin has no effect on income smoothing and financial leverage cannot strengthen the relationship between audit quality, return on assets and net profit margin on income smoothing.
 
Peran Dinas Sosial dalam Menangani Orang Dengan Gangguan Jiwa di Kabupaten Batang
Get PDFMental disorders are serious problems that require special attention, especially for those who are neglected and do not receive adequate care. This study aims to see the role of the Batang Regency Social Service in handling People with Mental Disorders (ODGJ). This study uses qualitative methods with interview, observation, and documentation techniques to collect data. This study uses the role theory of Ilyas Yusuf (2014:05) with research variables including the role of the government as a Regulator, Facilitator, and Dynamicator. The results of the study stated that the role of the government as a regulator, the Batang Regency Social Service sets rules and policies related to handling People with Mental Disorders (ODGJ). Then the role of the government as a facilitator, they provide services and facilities that support rehabilitation and recovery, including access to health services and skills training, and the role of the government as a dynamicator, they work together with various parties and the community to increase awareness and involvement in supporting the handling of People with Mental Disorders (ODGJ). This study is expected to be a reference for local government policies and be useful for the community in dealing with mental health problems in Batang Regency.  
PENGENALAN PRAKTIKUM DIGITAL INOVATIF FISIKA DENGAN ARDUINO SCIENCE JOURNAL
Get PDFAdanya tuntutan pelibatan teknologi dalam proses pembelajaran menjadi tantangan yang harus dihadapi guru, terutama saat harus mengajak peserta didik menemukan konsep secara mandiri melalui penyelidikan ilmiah. Salah satu kendala berupa keterbatasan fasilitas alat praktikum. Keadaan ini dapat diatasi dengan praktikum digital yang dapat dilakukan dengan memanfaatkan smartphone. Kegiatan ini bertujuan mengenalkan praktikum digital inovatif dengan aplikasi Arduino Science Journal. Aplikasi ini dapat memfasilitasi berbagai percobaan fisika dengan mudah dan murah, karena hanya dengan memanfaatkan sensor yang sudah tersedia pada smartphone. Kegiatan menggunakan metode Community Based Parcipatory Research (CBPR) pada guru fisika di MGMP Fisika SMA/MA Kabupaten Semarang. Selama proses penyampaian materi, kegiatan berjalan dengan baik dan lancar. Berdasarkan hasil umpan balik yang diperoleh dari 17 peserta yang mengisi angket, para peserta merasa bahwa kegiatan PkM ini memberikan pengetahuan tambahan bagi para peserta khususnya mengenai praktikum digital. Lebih lanjut, peserta berharap program pengabdian semacam ini perlu diperbanyak pertemuannya sehingga para guru fisika benar-benar bisa memahami konsep dasar praktikum digital hingga penerapannya dengan bai
PENGARUH LABEL HALAL, PERSEPSI KONSUMEN DAN MARKETING SYARIAH TERHADAP MINAT BELI SKINCARE SAFI DI DESA SEKARAN
Get PDFPenelitian ini bertujuan untuk menginvestigasi pengaruh label halal, persepsi konsumen, dan pemasaran syariah terhadap minat beli produk skincare Safi di Desa Sekaran. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner kepada 68 responden yang merupakan konsumen produk skincare Safi di Desa Sekaran. Data yang terkumpul dianalisis menggunakan metode regresi berganda untuk menguji hubungan antara variabel independen (label halal, persepsi konsumen, dan marketing syariah) dan variabel dependen (minat beli) Y = 11,896 + 0,163X1 + 0,134X2 +0,121X3. Hasil penelitian menunjukkan bahwa variable label halal, persepsi konsumen dan marketing Syariah memiliki pengaruh positif yang signifikan terhadap minat beli produk skincare Safi di Desa Sekaran. Selain itu, dari uji f Dilihat dari hasil tabel diperoleh F hitung aebesar 12,457 dan hasil F tabel = 5% adalah 0,05 adalah 2,75 yang menunjukan bahwa F hitung 15,686 > F tabel 2,75, sehingga terdapat pengaruh secara simultan antara variabel Label Halal (X1), Persepsi Konsumen (X2), Dan Marketing Syariah (X3) terhadap Minat Beli Skincare Safi di desa Sekaran
PENGARUH REPUTASI, KUALITAS WEBSITE DAN E-WOM TERHADAP MINAT BELI PADA SITUS JUAL BELI ONLINE SHOPEE DI KABUPATEN GRESIK
Get PDFThis study aims to examine the effect of reputation, website quality, and electronic word of mouth (E-WOM) on consumer purchase intention on the online shopping site Shopee in Gresik Regency. The background of this study is the rapid development of online shopping in Indonesia and the need to understand the factors that influence consumer behavior in the context of e-commerce. The research method used is a quantitative approach with data collection through questionnaires distributed to 100 Shopee users in Gresik Regency. Data were analyzed using multiple linear regression to test the effect of independent variables (reputation, website quality, and E-WOM) on the dependent variable (purchase intention). The results of the analysis show that reputation, website quality, and E-WOM simultaneously have a significant effect on purchase intention with a calculated F value of 35.147 and a significance of 0.000. Partially, the reputation variable has a significant effect on purchase intention with a t-value of 7,302 (p < 0.05), website quality with a t-value of 4,302 (p < 0.05), and E-WOM with a t-value of 7,302 (p < 0.05). E-WOM was found to have the most dominant influence in influencing consumer purchase intention
PENERAPAN PEMBELAJARAN BERDIFERENIASI PADA PEMBELAJARAN MEMAHAMI INFORMASI TEKS CERTIA SEDERHANA DI KELAS 5 SEKOLAH DASAR
Get PDFpembelajaran memahami informasi teks cerita sederhana di kelas 5 sekolah dasar ditinjau dari aktivitas siswa; 2) aktivitas guru; dan 3) hasil belajar siswa. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus yang dilakukan di SDN 1 Balun Kecamatan Turi Kabupaten Lamongan. Dengan subjek Penelitian siswa kelas V dan guru kelas V. Jumlah siswa 9 anak, dengan rincian 7 siswa laki laki dan 2 siswa perempuan. Teknik pengambilan data melibatkan observasi terhadap aktivitas guru dan siswa dan tes untuk mengumpulkan data hasil belajar siswa. Instrumen yang digunakan berupa rubrik observasi mengamati aktivitas siswa dan guru, serta dokumentasi hasil belajar siswa. Penganalisisan data dilakukan dengan identifikasi item dalam rubrik observasi untuk menilai pelaksanaan pembelajaran, serta perhitungan statistik untuk menganalisis hasil belajar siswa untuk memberikan gambaran tentang pemahaman siswa terhadap materi pembelajaran. Berdasarkan hasil penelitian terhadap aktivitas siswa dalam pembelajaran menunjukkan pencapaian 86,67% dengan kategori sangat baik, Hasil penelitian terhadap aktivitas guru menunjukkan pencapaian skor 93,57% dengan kategori sangat baik dan hasil penelitian dari hasil belajar siswa menunjukkan pencapaian dengan rata rata 72,78 dengan kategori baik. Pembelajaran berdiferensiasi terbukti bermanfaat dalam meningkatkan pemahaman siswa dalam memahami informasi teks cerita sederhan
Implementasi Pengelolaan Sampah Melalui Program Bank Sampah di Dinas Lingkungan Hidup Kabupaten Pohuwato (Studi Kasus: Bank Sampah Kecamatan Buntulia)
Get PDFThis study examines the implementation of solid waste management through the Waste Bank (Bank Sampah) program administered by the Environmental Agency (DLH) of Pohuwato Regency, Indonesia, with a case focus on Waste Banks in Buntulia District. Using a qualitative descriptive design, data were gathered through interviews, observations, and document review involving DLH officials, waste bank managers, health workers, and community members. The analysis applies Edward III’s policy implementation framework— communication, resources, disposition, and bureaucratic structure—to explain how the program operates, what supports it, and where gaps persist. Findings show that coordination across DLH and local actors, face-to-face outreach complemented by routine WhatsApp and meeting communication, and the availability of basic operational facilities (transport, scales, storage, and savings records) generally enable implementation. Implementers display strong commitment and service orientation, and internal standard operating procedures clarify workflows for receiving, weighing, recording, sorting, storing, and selling recyclables. Nevertheless, participation remains uneven due to differing awareness, incentives, and household sorting practices, while service regularity still needs strengthening. The study recommends more intensive public education, stronger inter-sector collaboration, and partnerships with recyclers and local SMEs to improve routine services, expand participation, and sustain program impacts particularly through village and health-service networks
Demokrasi Jalan Menuju Kesejahteraan : Studi pada Negara Korea Selatan dan Negara India
Get PDFThis research aims to explore the role of democracy as a primary instrument in achieving prosperity and the formation of a welfare state, by comparing the experiences of two Asian nations: South Korea and India. Utilizing a qualitative-descriptive approach and library research methodology, this article analyzes how democratic mechanisms influence the distribution of social security and the effectiveness of public policy. The findings indicate that South Korea's democratic transition following the 1980s transformed a previously limited social security system into an inclusive and collaborative model, with national insurance coverage reaching 98.6% of the population by 2018. Conversely, although India stands as the world's largest democracy, it faces significant hurdles in implementing welfare programs— such as the MGNREGA—due to prevailing practices of populism and clientelism that obstruct citizen accessibility. The comparison of these two countries underscores a positive correlation between a high democracy index and the successful development of a welfare state. In conclusion, a healthy and collaborative democracy is not merely a political procedure but a fundamental prerequisite for fostering equitable economic prosperity for all citizens
PENGARUH STRATEGI PEMASARAN 4P (PRODUK, HARGA, TEMPAT, PROMOSI) TERHADAP PENINGKATAN PENDAPATAN MASYARAKAT PADA USAHA SPANDUK LETTER DI DUSUN BULU DESA BULUTENGGER
Get PDFPenelitian ini bertujuan untuk menganalisis pengaruh strategi pemasaran 4P (produk, harga, tempat, promosi) terhadap peningkatan pendapatan masyarakat yang menjalankan usaha spanduk letter di Dusun Bulu, Desa Bulutengger. Usaha spanduk letter merupakan salah satu bentuk kegiatan ekonomi kreatif masyarakat yang berkembang pesat dan berkontribusi terhadap pendapatan rumah tangga. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif dan verifikatif. Data dikumpulkan melalui kuesioner yang disebarkan kepada pelaku usaha spanduk letter, kemudian dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan strategi produk, harga, tempat, dan promosi berpengaruh signifikan terhadap peningkatan pendapatan. Secara parsial, variabel promosi dan produk memiliki pengaruh paling dominan. Temuan ini mengindikasikan bahwa optimalisasi strategi pemasaran 4P dapat mendorong pertumbuhan ekonomi mikro masyarakat di wilayah tersebut
Peran Guru MI dalam Menanamkan Nilai-Nilai Moderasi Beragama kepada Peserta Didik di MI Ma’arif Al Maksum Blora
Get PDFThis study aims to examine in depth the role of Madrasah Ibtidaiyah (MI) teachers in instilling the values of religious moderation in students, particularly at MI Ma'arif Al Maksum Blora. The background of this study stems from the social fact of increasing intolerance and radicalism among MI students, which, if not anticipated early on, can have a negative impact on the social life and religious diversity of the younger generation. In this context, MI teachers have a strategic role in shaping students' characters to be moderate, tolerant, and open to differences. This study used a qualitative approach with a phenomenological method, through data collection techniques in the form of in-depth interviews, observations, and documentation. The results showed that MI teachers instilled religious moderation values through curriculum integration, habit formation, and role modelling. Values such as tolerance, justice, and balance were successfully transformed into students' social lives both inside and outside the classroom. The conclusion of this study states that the instilling of moderation values by MI teachers has a real impact on the religious attitudes and social interactions of students. The researchers recommend that this approach be replicated in other madrasahs as part of strengthening moderate Islamic character education