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All Journal Jurnal Akuntansi AKUNESA Jurnal Ilmiah POTENSIA Indonesian Journal of Law and Justice
DWI LESTARI, RETNO
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Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH INVESTMENT OPPORTUNITY SET (IOS), UKURAN PERUSAHAAN  DAN STRUKTUR MODAL TERHADAP KUALITAS LABA DWI LESTARI, RETNO
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to determine the effect of investment opportunity set (IOS), firm size and capital structure to earnings quality. This research is quantitative method and uses sample of companies listed on Indonesia Stock Exchange for 2012 untill 2015. Using stratified sampling and simple random sampling methods, total samples are 297 companies. Investment opportunity set (IOS) is measured by capital expenditure to book value of assets; firm size is measured by total assets; capital structure is measured by leverage; and earning quality is measured by Earnings Response Coefficient. Using multiple linear regression analysis, the result shows that investment opportunity set (IOS), firm size and capital structure have no effect on earnings quality. Keywords: capital structure, earnings quality, firm size, investment opportunity set (IOS).
The Existence of Legal Principles and The Changing Times: Challenges and Adaptations in The Formation of Laws and Regulations Tanti Kirana Utami; Ega Puspita; Fauzan Hidayat, Shidqi; Pradipa, M Rafly; Dwi Lestari, Retno; Syahdan Fauzi
Indonesian Journal of Law and Justice Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i4.3931

Abstract

The existence of legal principles in the formation of legislation plays a crucial role in modern legal systems. This article examines the challenges and adaptations faced in maintaining the relevance of legal principles amidst rapid changes in society, using a qualitative normative juridical research method. This method focuses on legal norms found in legislation and norms that are living and evolving within society. The aim is to understand how the existence of legal principles has evolved in the context of rapid societal changes, reaching the present era, and how the legislative process reflects adaptation to these changes, as well as to explore examples of legislation that successfully integrate legal principles with the needs of modern society. The findings of this study show that the existence of legal principles relies not only on their ability to uphold timeless fundamental principles but also on their capacity to transform according to the context of the times. By understanding the challenges and opportunities present, legal principles can remain relevant in addressing societal needs and global developments.
Designing A Children's Storybook at the A1 Level That Integrates Local Cultural Values Into Early Childhood Education Putra, Ari; Dwi Lestari, Retno; Bin Bahurudin Setambah, Mohd Afifi; Boriboon, Gumpanat
Jurnal Ilmiah POTENSIA Vol 10 No 2 (2025): JULI
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jip.10.2.216-227

Abstract

The limited availability of reading materials that align with early childhood literacy development and are culturally contextual presents a significant challenge in educational processes rooted in local values. Most A1-level books currently in circulation do not adequately represent children's cultural experiences in their daily lives, thereby risking a disconnect between the world of reading and the child's reality. This study aims to design an initial prototype of an A1-level children's storybook that integrates local cultural values as an initial effort to provide educational, contextual, and culturally grounded literacy materials. A qualitative research approach was employed using the design-based research (DBR) method in its preliminary stage. It involved a needs assessment through curriculum document analysis, interviews with educators, and a review of local cultural literature as the basis for developing story scripts, selecting diction, and supporting illustrations. This phase resulted in a prototype design of a children's storybook featuring simple language structures, contextual illustrations, and narratives that highlight characters, traditions, and the child's surrounding cultural environment. The novelty of this research lies in the development of a literacy medium prototype that not only aims to enhance early childhood literacy skills but also intentionally integrates character-building values that are socio-culturally contextualized. This distinguishes the study from prior works, which predominantly focused on cognitive aspects of literacy without explicitly addressing the incorporation of character education and local cultural relevance. Thus, this research offers an innovative contribution by proposing a holistic and context-sensitive literacy learning medium, which can serve as a model for fostering literacy education that is attuned to the developmental needs of young children within the framework of local cultural values.
Co-Authors Ari Putra Bin Bahurudin Setambah, Mohd Afifi Boriboon, Gumpanat Ega Puspita Fauzan Hidayat, Shidqi Kirana Utami, Tanti Pradipa, M Rafly Syahdan Fauzi