This study aims to produce a valid, practical, and effective ELPSA (Experiences, Language, Picture, Symbol, Applications) learning tool of matrix content. Research method using ADDIE model. The media tested at one of the vocational high schools in Merauke Regency. Validation sheets measure the validity of student worksheets and lesson plans assessed by the three validators. The practicality of the worksheet is measured by student responses questionnaires and learning implementation observation sheets. The effectiveness was measured by pretest and post-test. The result of this study showed that the validity of the lesson plan was 54% and 28%, the validity of the students’ worksheets was 63% and 27%. The validity of the pretest was 59%, and post-test sheets were 23%. The practicality value obtained from the student response questionnaire was 75%. Teacher and student activities in the learning process meet the excellent category. On the effectiveness test, all students did not satisfy the minimum class criteria at the pretest with an average score of 23.70. In the post-test results, all students passed with an average score of 84.20. After learning by the ELPSA model, student mathematics achievement increased by 100%. It can be concluded that the ELPSA model learning tool has met the valid, practical, and effective criteria to suit classroom learning.
The objective of the empirical study is to examine and to analyze the effect ofAudit Quality on the relation of Earnings Management and Stock Return. The other objective of this research is to compare two measurements of audit quality that is specialization industry auditor and brand name auditor. The sample of this empirical study is the manufacturing company that listed in Bursa Efek Indonesia (BEI) in 2009. The result of this empirical study are (1) the earnings management is positive directly have an impact to the stock return. (2) Audit Quality that was measure by specialization auditor and by brand name auditor showed that Audit Quality weaken off the positive impact of relation on earnings management to the stock return. In another word, Audit Quality is functioned to reduce market reaction failure caused by financial information which contained earnings management.Keywords: Earnings Management, Audit Quality, Industry SpecializationAuditor, Brand Name Auditor, Stock Return
Kuantan Singingi Regency is an area located near the Kuantan river, where natural disasters often occur in the river flow such as floods due to overflowing of the Kuantan river. To overcome these natural disasters, it is necessary for the local government to be agile in pursuing policies on how to cope with these natural disasters. This study uses a qualitative method which is carried out by asking questions and procedures, collecting data from participants, analyzing data inductively, and interpreting the meaning of the data. This study uses a descriptive approach which carefully records all phenomena (symptoms) that are heard, seen, and read through official documents, field notes, interviews, and personal documents. Data was collected using primary and secondary data with data collection techniques using interviews, observation, and documentation. The results in this study indicate that in dealing with natural disasters, especially floods in the Kuantan Singingi area, the government has collaborated with the Riau Province BPBD but it is still not optimal because in the Kuantan Singingi Regency area there is no BPBD, making it difficult to coordinate and give orders centrally. Therefore, more concrete policies are needed regarding disaster management in Kuantan Singingi Regency.
Organizational culture is an important environmental problem for an organization. Managers must understand that culture is an important determinant that affects how well the organization will perform, then. Information systems must be managed based on appropriate methods and methods to strengthen the assumption that the accounting information system implemented by management will affect company performance and that management accounting information systems are not bound by formal criteria that can explain the nature of the input, process, and output. This study aims to determine the effect of organizational culture on the quality of management accounting information systems and its impact on managerial performance. This study uses a causal relationship (cause and effect). The data were collected using a survey method by distributing questionnaires directly to the Bhayangkara Tk Hospital. II Sartika Asih Bandung. The sampling technique was processed using cluster random sampling, amounting to 90 respondents, the data analysis was processed using SEM-PLS using explanatory research. The results obtained indicate that organizational culture has an effect on the quality of the management accounting information system and the quality of the management accounting information system has an effect on managerial performance.
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