The main issues of researches about earnings management have been conducted extensively. Nowadays, the scope of research on earning management is extended to business fields based on Islamic finance. So this research objective is to determine the influence of value added, leverage and size on Shariah banking financial performance through earning management. Discretionary Accrual in Modified Jones Model is used in this research to measure earning management. Then, indicator Return On Asset is used in measuring shariah banking financial performance. Based on data of 12 shariah banking in Indonesia for the period 2012 to 2017, the study conduct path analysis model with Smart-PLS. After conducted the analysis test, this study provide the evidence that value added, leverage and size have no significant effect on Return On Asset. For earning management, both leverage and size have significant effect on earning management otherwise value added has no significant effect on earning management. Finally, earning management significantly act as intervening variable between leverage, size to return on asset but have insignificant result in the relationship between value added and return on asset.
Anak usia dini berada pada periode emas pertumbuhan (golden age) atau lima tahun pertama kehidupan. Proses tumbuh-kembang anak pada usia ini terjadi sangat pesat, dan akan menjadi penentu bagi kualitas anak di masa yang akan datang. Anak usia dini membutuhkan media pembelajaran yang dapat merangsang minat belajarnya sebagai bekal untuk mengikuti pendidikan sekolah dasar. Buku interaktif dapat menjadi salah satu media yang dipilih untuk pelajar usia dini. Ewers & Bronwson, 1999; Haden, Reese, & Fivush., 1996 (dalam Kozminsky dan Sadon, 2013) mengemukakan bahwa pelajar usia dini biasanya belajar lebih banyak ketika bahan bacaan yang diberikan mampu melibatkan mereka, dibandingkan jika mereka hanya menjadi pendengar pasif. Pengabdian ini bertujuan untuk merancang buku interaktif untuk memperkenalkan ragam profesi. Buku interaktif bertipe participation, yaitu buku yang berisi penjelasan atau cerita dengan disertai tanya jawab atau instruksi untuk menguji penjelasan yang ada di dalam buku. Sebagai tahap awal perancangan buku, Tim Pengabdian memperkenalkan 10 jenis profesi, yakni (1) nahkoda; (2) pengarang; (3) pemadam kebakaran; (4) kartografer; (5) teknisi robot; (6) koki; (7) masinis; (8) psikolog; (9) sutradara; dan (10) petani hidroponik. Saat ini, buku interaktif telah dicetak dan dikirimkan kepada anak-anak di Desa Pearung Silali, Kecamatan Paranginan, Kabupaten Humbang Hasundutan, Provinsi Sumatera Utara.
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