Claim Missing Document
Check
Articles

Found 14 Documents
Search

Corporate Governance and Earnings Management: Empirical Study of Public Companies in Indonesia Mismiwati Mismiwati; Ravi Dara; Ming Kiri
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2063

Abstract

Corporate governance plays a pivotal role in ensuring transparency and accountability in financial reporting, particularly in mitigating earnings management practices. Earnings management, which involves the manipulation of financial statements to present a desired image, undermines the reliability of financial information. In Indonesia, where corporate governance practices are still evolving, understanding the relationship between corporate governance and earnings management is critical for improving financial reporting quality. This study aims to examine the impact of corporate governance mechanisms on earnings management practices in public companies listed on the Indonesia Stock Exchange (IDX), providing insights into how governance structures can deter manipulative financial reporting. A quantitative research design was employed, utilizing data from 150 public companies listed on the IDX over a five-year period (2017-2021). Multiple regression analysis was used to analyze the relationship between corporate governance variables (e.g., board independence, audit committee effectiveness) and earnings management, measured using discretionary accruals. The findings reveal that stronger corporate governance mechanisms, particularly board independence and audit committee effectiveness, significantly reduce earnings management practices. Companies with higher governance scores reported lower levels of discretionary accruals, indicating more transparent financial reporting. This study highlights the importance of robust corporate governance in curbing earnings management.
Gamification in Mobile Health Apps: A Quasi-Experimental Study on Adolescent Obesity Prevention Cau Kim Jiu; Ming Kiri; Sokha Dara
Journal of World Future Medicine, Health and Nursing Vol. 3 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/health.v3i4.2370

Abstract

Adolescent obesity has become a global public health crisis, demanding effective and engaging intervention strategies. While mobile health (mHealth) apps offer a scalable platform for promoting healthy lifestyles, maintaining long-term engagement among adolescents remains a significant challenge. This study aimed to evaluate the effectiveness of a gamified Health application on promoting positive changes in physical activity, dietary habits, and anthropometric measures among adolescents at risk for obesity, compared to a non-gamified version of the same application. A 12-week, quasi-experimental study was conducted with 150 adolescents (aged 13-16) with a BMI above the 85th percentile. Participants were assigned to either an intervention group (n=75) using a gamified mHealth app featuring points, badges, and leaderboards, or a control group (n=75) using a non-gamified version with identical health content. The intervention group demonstrated significantly greater increases in moderate-to-vigorous physical activity (p < .01) and higher consumption of fruits and vegetables (p < .05) compared to the control group. Furthermore, the gamified app users showed a modest but statistically significant reduction in their BMI z-score (p < .05), a change not observed in the control group. App engagement metrics were also 70% higher in the intervention group. The integration of gamification elements into mHealth applications is a highly effective strategy for preventing obesity in adolescents.
The Influence of STEM-Based Learning on Students’ Critical Thinking Skills Busnawir Busnawir; Ming Kiri; Chenda Dara
International Journal of Educational Narratives Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijen.v3i1.2157

Abstract

Background. The integration of Science, Technology, Engineering, and Mathematics (STEM) into education has gained significant attention for its potential to foster students’ critical thinking and problem-solving skills. Purpose. STEM-based learning emphasizes hands-on, inquiry-driven approaches that encourage students to engage in real-world applications of knowledge. However, the impact of STEM-based learning on students’ critical thinking skills remains a subject of debate. Method. This study investigates the influence of STEM-based learning on the development of critical thinking skills among high school students. The research employs a quasi-experimental design, with one group of students receiving STEM-based instruction and another following a traditional curriculum. Pre- and post-assessments of critical thinking skills were conducted using standardized critical thinking tests. Results. The findings reveal that students in the STEM-based learning group showed significant improvements in their critical thinking abilities, particularly in areas such as analysis, evaluation, and problem-solving. In contrast, the traditional curriculum group showed little to no improvement. Conclusion. The study concludes that STEM-based learning has a positive impact on enhancing students’ critical thinking skills, suggesting that incorporating STEM approaches into educational practices can better prepare students for complex real-world challenges.
Designing a Cloud-Based Ubiquitous Learning Environment for a Hybrid University Language Course Aom Thai; Rit Som; Ming Kiri; Rustiyana Rustiyana
International Journal of Language and Ubiquitous Learning Vol. 3 No. 6 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijlul.v3i6.2846

Abstract

Background. The rise of hybrid learning models in higher education has highlighted the need for flexible, scalable, and context-aware digital learning environments capable of supporting continuous language learning beyond classroom boundaries. Purpose. This study aims to design and evaluate a cloud-based ubiquitous learning environment tailored for a hybrid university language course to enhance learner autonomy, engagement, and communicative competence.   Method. Employing a design-based research methodology, the study involved iterative cycles of analysis, design, implementation, and evaluation with 42 undergraduate language learners. Data were collected through system usage analytics, pre- and post-course proficiency assessments, and learner experience surveys. Results. The results indicate significant improvements in vocabulary retention, listening comprehension, and task-based communication skills, accompanied by increased learner satisfaction with the flexibility and responsiveness of the system. Conclusion. The study concludes that a cloud-based ubiquitous learning environment can meaningfully enhance hybrid language instruction by integrating mobility, accessibility, and real-time support into traditional course structures.