Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Agregat: Jurnal Ekonomi dan Bisnis Insight: Jurnal Bimbingan dan Konseling
Fidela Sahda Izdihar Widiana
Universitas Negeri Semarang
Economics, Econometrics & Finance Education Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Literature Review: Peran Guru BK Mengatasi Kenakalan dan Meningkatkan Kedisplinan Di SMK faruq amin; Sevira Ananditya; Fidela Sahda Izdihar Widiana; Amellia Diah Pebrianti; Dwi Puji Astuti
INSIGHT: Jurnal Bimbingan Konseling Vol. 14 No. 1 (2025): INSIGHT: Jurnal Bimbingan Konseling
Publisher : Program Studi Bimbingan dan Konseling, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/INSIGHT.141.11

Abstract

Penelitian ini bertujuan untuk menganalisis peran guru Bimbingan dan Konseling (BK) dalam mengatasi kenakalan siswa dan meningkatkan kedisiplinan di Sekolah Menengah Kejuruan (SMK). Metode yang digunakan adalah kajian literatur dengan pendekatan deskriptif analitis, mengkaji 10 artikel ilmiah yang diterbitkan dalam rentang tahun 2020-2024. Hasil penelitian menunjukkan bahwa guru BK berperan signifikan melalui penerapan layanan konseling individu dan kelompok, pemberian layanan informasi, serta pengembangan program pembinaan karakter. Strategi yang diterapkan meliputi pendekatan preventif, preservatif, dan kuratif dengan mengintegrasikan pembiasaan 5S, kegiatan keagamaan, dan penguatan positif dalam keseharian siswa. Layanan konseling kelompok dengan Rencana Pelaksanaan Layanan (RPL) terbukti efektif menurunkan angka pelanggaran dan meningkatkan kesadaran pentingnya disiplin. Penelitian ini menyimpulkan bahwa keberhasilan peran guru BK memerlukan sinergi antara sekolah, keluarga, dan lingkungan sosial siswa untuk membentuk kedisiplinan yang holistik dan berkelanjutan.
Institutional Ownership and Leverage on Earnings Management with Audit Committee as Moderation Fidela Sahda Izdihar Widiana; Erni Harlina Isdiati
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/23423

Abstract

Economic choices heavily depend on financial reports. Yet, divergent motivations can drive managers to exploit accounting flexibilities to alter reported income. This investigation assesses how institutional shareholdings and financial leverage influence earnings management, considering the potential oversight role of the audit committee. The analysis utilizes 168 purposive observations from Indonesian food and beverage manufacturers between 2022 and 2024. Earnings interventions are quantified across discretionary accruals utilizing the Modified Jones Model, with evaluations conducted via Spearman correlation and multiple regression frameworks. The empirical outcomes reveal that neither institutional ownership nor leverage carry a meaningful statistical influence on financial reporting manipulations. Additionally, audit committees fail to alter these dynamics. These results imply that structural corporate governance frameworks remain insufficient to restrain accounting interventions under recent post-pandemic operational realities and heightened global credit strains
Co-Authors Amellia Diah Pebrianti Dwi Puji Astuti Erni Harlina Isdiati faruq amin Sevira Ananditya