Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tata kelola perusahaan yang baik, leverage, profitabilitas, dan kualitas audit terhadap praktik manajemen laba. Data yang digunakan dalam penelitian ini adalah data laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2014-2018. Metode pengumpulan data menggunakan metode purposive sampling untuk mendapatkan sampel sesuai kriteria. Total sampel penelitian ini adalah 18 perusahaan manufaktur. Alat analisis data menggunakan SPSS, menguji hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel good corporate governance yang terdiri dari dewan komisaris independen, komite audit dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba sedangkan dewan komisaris dan kepemilikan institusional berpengaruh negatif terhadap praktik manajemen laba. Variabel leverage tidak berpengaruh pada manajemen laba. Variabel profitabilitas yang diukur dengan ROA memiliki efek positif dan kualitas audit tidak berpengaruh pada manajemen laba.
This study aims at how to develop sparkol video scribe assisted mathematics learning media and produce valid, practical, effective and responsive media. To achieve this goal the authors develop the media using research development methods with steps: (1) analysis, (2) design, (3) development, (4) implementation, (5) evaluation. Subjects in this study were students of the University of Islam Raden Intan Lampung with data collection instruments used in the form of a questionnaire given to the material experts, media experts, and questionnaire responses to students to know the interest of learning media developed mathematics. The results of this study produce a product in the form of sparkol video scribe-assisted mathematics learning media on assignment material (linear program) in higher education; knowing the feasibility of the developed product quality is very feasible with a score of 3,37 based on expert material judgment and 3,56 by the media expert in a very feasible category. Students' responses in sparkol video scribe assisted instructional media on assignment material (linear program) obtained a score of 3,55 with very interesting criteria in college. based on the suggestions from material experts and media experts to the author to be disseminated to lecturers for use in the learning process.
The current study is a development research aiming to produce scientific-approach student worksheets which is based on mathematical problem solving ability. Borg and Gall development model modified by sugiyono is utilized in this study. Questionnaire is given to experts to find out the feasibility of the product and to learners and educators to know the attractiveness of the product. The results of the study indicates that the assessment of the experts is very feasible (83% of material experts, and 85% of media experts), the response of learners and educators is very interesting (88% small group trial, 89% field trials and 88% educator test) .
This research departed from the self-disclosure of internet users through uploading their activities. This research aims to analyse an individual's self-disclosure in the Instagram's feature of Instastory. It employs theories, such as self-disclosure, phenomenology, and motivation theory to analyse self-disclosure in Instastory. This research utilise qualitative approach and descriptive method. Data are gathered through observation, interviews, and documentation. There are three key informants with the determined characteristics such as follower and viewer amount, and time availability of the interviewee to be researched and interviewed. According to the selfdisclosure dimension, analysis of this research contains frequency, valency, truth, aims, and intention and intimacy shows that self-disclosure depends on mood and other party's demands. And its contents are delivered according to their own needs.
This research is based on the background of the low mathematical problem solving abilities due to less effective learning, especially lack of lesson hours. Blended learning is a two-way learning model namely face-to-face learning and online learning, while E-learning is a face-to-face learning model. The blended learning and e-learning learning model requires online media such as Edmodo. Efforts to address these problems, researchers aim to determine the effect of these two learning on improving mathematical problem solving abilities. The research method used in this study uses quasi-experimental methods (Quasy experimental design) with the type of research used is the pretest-posttest control group design. The data collection technique uses a randomized class technique, where the population is all eighth grade students of SMP N 21 Bandar Lampung. The hypothesis test used is gain-test with analysis techniques using one way ANOVA. From the results of the study, blended learning and e-learning using edmodo there was an increase in mathematical problem solving skills with moderate levels of calcification.
ABSTRAKPenelitian pemanfaatan limbah perkebunan kelapa sawit dan kakao sebagai bahan pewarna pada batik bertujuan untuk menggali sumber daya alam limbah perkebunan yang belum dimanfaatkan dan mencoba bahan baku baru untuk pewarna batik. Limbah perkebunan cangkang kelapa sawit dan kulit buah kakao merupakan sisa hasil proses pengolahan yang tidak termasuk dalam produk utama yang dianggap berpotensi menjadi beban pencemaran lingkungan jika tidak dikelola dengan baik. Kegiatan ini dibatasi pada pengambilan zat warna dari cangkang kelapa sawit dan kulit buah kakao dengan memakai pelarut air dan pelarut organik. Zat warna alam yang diperoleh digunakan sebagai pewarna pembatikan pada kain katun dan sutera. Fiksasi dilakukan dengan tiga jenis fiksator yaitu tawas, kapur dan tunjung. Pewarnaan dilakukan pada kain katun dan sutera dengan sistem celupan dingin sebanyak enam kali. Pengujian dilakukan terhadap ketahanan luntur warna akibat pencucian dan gosokan, arah dan beda warna. Hasil pengujian ketahanan luntur warna terhadap pencucian dan gosokan rata-rata menunjukan hasil cukup sampai baik sekali (3-5). Nilai kelunturan warna terhadap pencucian pada kain katun dengan pewarna cangkang kelapa sawit lebih baik daripada kulit buah kakao. Arah warna cangkang kelapa sawit menunjukkan warna coklat muda sampai coklat tua, sedang kulit buah kakao memberikan arah warna abu-abu sampai coklat tua. Pembacaan uji beda warna diperoleh rata-rata warna berada pada daerah antara kuning ke merah.
AbstrakTujuan dari penelitian ini adalah untuk mengetahui respon siswa dan para Ahli terhadap media pembelajaran berbasis multimedia interaktif dengan pendekatan contextual teaching and learning (CTL) pada materi bangun ruang yang telah dikembangkan. Metode dalam penelitian yang digunakan adalah 7 tahap dari 10 tahap metode pengembangan dan pengembangan dari Borg and Gall yang telah dimodifikasi oleh sugiyono. 7 tahapan itu yaitu potensi dan masalah, pengumpulan data, desain produk, validasi produk, perbaikan desain, uji coba produk, dan revisi produk. Instrument pengumpulan data yang digunakan adalah angket respon siswa dan validasi ahli materi. Berdasarkan analisis data yang diperoleh dari ahli materi dan ahli media dinyatakan bahwa media pembelajaran berbasis multimedia interaktif dengan pendekatan contextual teaching and learning (CTL) layak untuk digunakan, dan analisis data yang diperoleh dari siswa dinyatakan bahwa multimedia interaktif sangat baik. Hal ini berarti multimedia interaktif yang dikembangkan oleh peneliti dapat dimanfaatkan sebagai salah satu sumber belajar bagi siswa/i SMP/MTs kelas VIII. Kata kunci: Media Pembelajaran, Multimedia Interaktif, contextual teaching and learning Abstract The purpose of this study is to determine the response of students and the experts to multimediabased interactive learning media with the approach of contextual teaching and learning (CTL) on wake-up space that has been developed. The method used in this research
This paper is based on the lack of learning media used by educators in teaching and learning process and low interest and motivation of learners. The formulation of the problem in this paper is 1) How the development of learning media (module) assisted Geogebra subject derived?. This paper aims to create an interesting learning process using learning media (module) assisted Geogebra subject derived. The research method used in this paper is a research and development (R D) with the steps used based on Sugiono (2012). Stages are limited to seven stages: 1) Potentials and problems, 2) Data collection, 3) Product design, 4) Design validation, 5) Design improvements, 6) Product trials, 7) Product revisions, due to time constraints, Sugiono's research steps are not implemented. Data collection techniques were performed using a questionnaire with a five-point response format from the Likert scale. The attractiveness of instructional media is based on a one-on-one test conducted on 6 students, one small group trial conducted on 12 students, and field trials conducted on 60 students. Data analysis was done by using qualitative and quantitative descriptive analysis technique. Based on the test of material experts, media experts and linguists, the scores obtained respectively (4.08), (4.53), and (4.27), the developed learning media (modules) developed by GeoGebra were assessed for categories Interesting and worthy of being used as a medium of learning for high school class XI on the subject of derivative.
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