33 research outputs found

    DETERMINAN MANAJEMEN LABA RIIL

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    TUTITAH SYAFITRI. Determinants of Real Earnings Management. Faculty of Economic, Universitas Negeri Jakarta. 2020. The Purpose of this research is to analyze the influence of financial leverage, profitability, investment opportunity set, and managerial ownership on real earnings management with objects of manufacturing sector listed in Indonesia Stock Exchange (IDX) period 2016 – 2018. This study uses secondary data collected with documentation techniques in the form of annual and financial reports of 38 sample companies listed on the Indonesia Stock Exchange in 2016 - 2018 with a total of 114 observations. The data of this study were analyzed by multiple linear regression analysis using Eviews 10. The dependent variable of this study was real earnings management measured by the regression results of the comprehensive value of abnormal operating cash flows, abnormal production costs, and abnormal discretionary costs. The independent variable is financial leverage measured by a debt-to-equity ratio; profitability is measured by the ratio of return on assets; investment opportunity set is measured by market-to-book equity ratio; and managerial ownership. The result of multiple linear regression analysis shows that profitability and investment opportunity set have significantly negative affect on real earnings management. The level of profitability and growth prospects measured by the investment opportunity set can be the indicators to manager on real earnings management decisions and also can be important consideration to the investor on investment desicions. Keywords: Financial Leverage, Investment Opportunity Set, Managerial Ownership, Real Earnings Management, Profitability, Manufacturing Sector

    Pengaruh Jingle Iklan Dan Tagline Terhadap Brand Awareness Wafer Tango Pada Mahasiswa Fakultas Ekonomi Universitas Islam Riau

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    ABSTRACT THE EFFECT OF JINGLE ADVERTISING AND TAGLINE ON WAFER TANGO BRAND AWARENESS ON STUDENTS OF THE FACULTY OF ECONOMICS, RIAU ISLAMIC UNIVERSITY ERNI SYAFITRI 175210771 This study aims to determine how the influence of Jigle Advertising and Tagline on Brand Awareness Wafer Tango on students of the Faculty of Economics, Islamic University of Riau. In this study, Jigle Advertising and Tagline Advertising have a partial and simultaneous influence on the Tango Wafer Brand Awareness. In research activities, the authors obtain information by using purposive sampling method with a total of 100 people/respondent. The author obtains the required data by distributing questionnaires and conducting interviews so that the data obtained are valid or accurate. in this research activity using quantitative method techniques. To determine the magnitude of the effect of the independent variable (X) on the dependent variable (Y) used in multiple linear regression analysis obtained by the equation Y= 3.693+0.867 X1 +0.381 X2 + e. based on the calculation of the coefficient of determination (R2), the R Square value is 0.602. Then the simultaneous results (F test) are known that the jigle and tagline variables together have a significant effect on Brand Awareness in students of the Faculty of Economics, Islamic University of Riau

    Reading Comprehension Teaching Strategy Using Questioning The Author (QTA)

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    The purpose of this study was to determine the effectiveness of teaching reading comprehension using the Questioning The Author (QTA) strategy. The method used in this research is pre-experimental method. The subjects of this study were all students of class X SMK Pertanian Negeri 2 Tugumulyo. The results showed that: (1) the student’s scores in the pre-test were 57.96; (2) the student’s post-test score was 75.93; (3) paired t-test was 5.17, higher than 1.69 out of 32 with a significant level of 95% as a one-way critical value. In conclusion, learning to read comprehension using the QTA strategy is significantly effective in class X students of SMK Pertanian Negeri 2 Tugumulyo in the 2018/2019 Academic Year. Keywords:  Pre-Experimental Research, Questioning The Author Strategy, Teaching Reading Comprehensio

    IMPLEMENTASI STRATEGI MIND MAPPING DALAM HASIL BELAJAR PESERTA DIDIK KELAS XI IIK I PADA MATA PELAJARAN SKI DI MAN 1 BANDAR LAMPUNG

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    ABSTRAK IMPLEMENTASI STRATEGI MIND MAPPPING DALAM HASIL BELAJAR PESERTA DIDIK KELAS XI IIK 1PADA MATA PELAJARAN SKI DI MAN 1 BANDAR LAMPUNG Oleh : Kardilla Aprilia Syafitri Sejarah Kebudayaan Islam adalah sejarah Islam yang sangat penting untuk kita pelajari agar kebudayaan Islam dari awal Islam hingga saat ini dapat kita pahami aliran dan hikmahnya yang dapat kita terapkan dalam kehidupan kita. Dengan begitu pentingnya sejarah kebudayaan islam maka perlu dipahami siswa, sebagaimana kita ketahui bahwa mata pelajaran sejarah seringkali membuat siswa bosan dan jenuh karena metode yang umum digunakan yaitu ceramah. Berbeda dengan Man 1 Bandar Lampung, ditemukan strategi pembelajaran yang tepat untuk mengetahui hasil belajar siswa yang mampu mengembangkan pola pikir dalam proses pembelajaran pada mata pelajaran sejarah budaya Islam, yaitu strategi mind map. Strategi mind map mampu mengasah otak kanan dan kiri siswa secara aktif dan kreatif, sehingga dapat mengatasi rasa bosan dalam belajar. Oleh karena itu penulis melakukan penelitian tentang Implementasi Strategi Mind Mapping Dalam Hasil Belajar Siswa Kelas XI IIK 1 di MAN 1 Bandar Lampung. Penelitian ini menggunakan pendekatan kualitatif, dengan jenis penelitian studi kasus. Dalam pengumpulan data, peneliti menggunakan teknik pengumpulan data berupa wawancara, observasi dan dokumentasi. Kemudian data yang diperoleh dianalisis dengan cara mereduksi data, menyajikan data, kemudian menarik kesimpulan. Hasil penelitian menunjukkan bahwa strategi mind map pada mata pelajaran sejarah kebudayaan Islam sangat positif ditandai dengan semakin banyaknya siswa yang menyerahkan tugas tepat waktu dan mendapatkan hasil mind map yang semakin baik. Strategi pemetaan pikiran dinilai lebih menarik, menyenangkan, mudah dipahami dan mudah diingat. Siswa juga aktif dalam belajar dan dapat menjelaskan hasil kreativitasnya masing-masing. Oleh karena itu penerapan strategi mind map dapat dikatakan mampu meningkatkan iii hasil belajar melalui pemahaman dan pola pikir kreatif dengan hasil belajar yang berkembang dan tepat terhadap pokok bahasan sejarah kebudayaan Islam. Saran peneliti dalam pembuatan peta pikiran perlu adanya kerjasama antar teman sejawat untuk bekerja sama dalam kebutuhan peralatan, guru juga perlu melakukan bimbingan dengan memberikan penjelasan setiap materi agar siswa mampu mendeskripsikannya dengan tepat. Kata Kunci : Implementasi, Mind Mapping, Hasil Belajar iv ABSTRACT IMPLEMENTASI STRATEGI MIND MAPPPING DALAM HASIL BELAJAR PESERTA DIDIK KELAS XI IIK 1PADA MATA PELAJARAN SKI DI MAN 1 BANDAR LAMPUNG Oleh : Kardilla Aprilia Syafitri The history of Islamic culture is the history of Islam which is very important for us to study so that we can understand Islamic culture from the beginning of Islam to the present day and understand its flow and wisdom which we can apply in our lives. With the importance of the history of Islamic culture, it is necessary for students to understand it, as we know that history subjects often make students bored and fed up because the method commonly used is lectures. In contrast to Man 1 Bandar Lampung, an appropriate learning strategy was found to determine the learning outcomes of students who were able to develop a mindset in the learning process on Islamic cultural history subjects, namely the mind map strategy. The mind map strategy is able to sharpen students' right and left brains actively and creatively, so that they can overcome boredom in learning. Therefore, the author conducted research on the Implementation of Mind Mapping Strategies in the Learning Outcomes of Class XI IIK 1 Students at MAN 1 Bandar Lampung. This research uses a qualitative approach, with a case study type of research. In collecting data, researchers used data collection techniques in the form of interviews, observation and documentation. Then the data obtained is analyzed by reducing the data, presenting the data, then drawing conclusions. The results of the research show that the mind map strategy in Islamic cultural history subjects is very positive, marked by the increasing number of students submitting assignments on time and getting better mind map results. Mind mapping strategies are considered more interesting, fun, easy to understand and easy to remember. Students are also active in learning and can explain the results of their respective creativity. Therefore, the application of the mind map strategy can be said to be able to improve learning v outcomes through understanding and creative thinking patterns with learning outcomes that are developed and appropriate to the subject of the history of Islamic culture. The researcher's advice in making mind maps requires collaboration between colleagues to work together on equipment needs, teachers also need to provide guidance by providing explanations of each material so that students are able to describe it correctly. Keywords: Implementation, Mind Mapping, Learning Outcome

    STUDI REFLEKTIF: ALJABAR DAN BERPIKIR ALJABAR

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    Penelitian ini adalah penelitian reflective inquiry yang merupakan salah satu upaya dalam meningkatkan kualitas diri sebagai calon pendidik. Penelitian ini dilakukan pada diri penulis sendiri dengan menggali kembali pengalaman belajar yang telah dilalui penulis berkaitan dengan aljabar dan berpikir aljabar dengan tujuan untuk mengungkapkan makna aljabar yang dimiliki penulis melalui refleksi terhadap pengalaman penulis serta mengungkapkan makna berpikir aljabar yang dimiliki penulis melalui refleksi terhadap pengalaman penulis. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan naratif, dimana teknik pengumpulan datanya dilakukan melalui tulisan penulis sendiri berkaitan dengan pengalaman hidup penulis dan mengumpulkan dokumen yang mendukung. Pengalaman penulis dikumpulkan berdasarkan proses reflective inquiry. Proses tersebut terdiri dari proses implisit reflection, eksplisit reflection, dan critical reflection. Hasil penelitian menunjukkan adanya perubahan pemahaman penulis dalam memaknai aljabar dan berpikir aljabar. Pada tahap implisit reflection, penulis memaknai aljabar dan berpikir aljabar berdasarkan pemahaman yang ada pada diri penulis. Pada tahap eksplisit reflection, pemahaman penulis berkaitan dengan aljabar dan berpikir aljabar diperoleh dengan membaca berbagai referensi dan berdasarkan hasil diskusi. Pada tahap critical reflection, penulis mengkonstruksi makna aljabar dan berpikir aljabar berdasarkan proses implisit reflection dan proses eksplisit reflection.;-- This research is a reflective inquiry research which is one of the efforts in improving the quality of self as a prospective educator. This research is done on the author himself by looking back the learning experience that has been passed by the author related to algebra and algebra thinking with the aim to express the meaning of the author's algebra through reflection on the author's experience and express the meaning of algebra thinking owned by the author through reflection on the author's experience. The method used in this research is qualitative method with narrative approach, where the data collection technique is done through writer's own writings related to the author's life experience and collect supporting documents. The author's experience was collected based on a reflective inquiry process. The process consists of an implicit reflection process, an explicit reflection, and a critical reflection. The result of the research shows the change of understanding of the writer in interpreting algebra and thinking algebra. In the implicit stage of reflection, the author interpreted algebra and thought algebra based on the writer's own understanding. At the explicit stage of reflection, the author's understanding is related to algebra and algebraic thinking is obtained by reading the various references and based on the results of the discussion. At the critical reflection stage, the author constructs algebraic meaning and algebraic thinking based on implicit reflection process and explicit reflection process

    Analisis Penerapan Akuntansi Keuangan Pada Kantor Lurah Teluk Uma Kecamatan Tebing Kabupaten Karimun

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    This research was conducted at the Teluk Uma Village Head Office, Tebing District, Karimun Regency Kepri. The purpose of this study was to determine whether the application of accounting at the Teluk Uma Village Head Office, Tebing District, Krimun Regency Kepriis in accordance with government accounting standards. The data used are primary and secondary data, while the data collection techniques used in the author are direct interviews and documentation. In the preparation of this study the author uses a qualitative descriptive method. The are first problem faund was that Teluk Uma Village head Offuce didt not make a cash flow report. The second does not calculate the amount of depreciation on each asset. The trhid does not present the value of assets. After conducting this research it can be concluded that the application of accounting at the Teluk Uma Village Head Office, Tebing District, Karimun Regency Kepri not ni accordance with government accounting standards

    Perancangan tata letak set dan properti untuk memvisualisasikan loneliness Pada karakter utama dalam film “rindu malam”

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    In a production of a film, there is a person who works as the production designer whose role is to make an overall film concept to help visualize the characteristics of the main character. The Production Designer is also responsible for the mood of the film. The applied concept was based on the agreed idea of the story. In the short film 'Rindu Malam', the author was also the production designer. The author applied 'Loneliness' as the main idea of the concept, that someone feels lonely while in a crowded place. The idea of 'Loneliness' can be seen applied through the layouts of set and property. The author hoped that the designed concept can show the emptiness to the audience

    STUDI KEPUSTAKAAN MENGENAI PENERAPAN KONSELING KELOMPOK UNTUK MENINGKATKAN KEBAHAGIAAN REMAJA YANG TINGGAL DI PANTI ASUHAN

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    This study aims to determine the increase in the happiness of adolescents living in orphanages through group counseling. The author uses the library research method that explores articles or other research that discusses what the author is researching. The results of the research that the authors get are that group counseling is effective for increasing the happiness of teenagers who live in orphanages because with group counseling they are open to each other and share with each other looking for solutions to solve the problems they fee
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