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Pengaruh Profitabilitas, Financial Leverage dan Size Terhadap Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Tekstil dan Garment Yang Terdaftar di BEI Tahun 2012 – 2016 Rosyidah, Nur; Nugroho, Tatas Ridho; Dwihandoko, Toto Heru
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.503 KB)

Abstract

Income smoothing is the process of report manipulation earning so that fluctuation can be reduced in earning to a level considered normal by the company. This action is often used by managers to reduce the risk of the company's stock market. Income smoothing actions occur because investors in evaluating company performance often focus on the company's profit in the financial statements published. The purpose of this study is to determine whether there is an effect of profitability, financial leverage, and size on income smoothing. Furthermore, knowing the relationship between t test and f test that can be proved by partial and simultaneous, and to find out the most dominant factors that influence income smoothing. The sample in this study are textile and garment manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2012 - 2016. Data was collected through purposive sampling method. The analysis performed is multiple linear regression, t test, f test, coefficient of determination test by first doing a classic assumption test. The results of this study indicate that Financial Leverage  and size have a significant effect on income smoothing. Profitability has no significance influence on income smoothing.
AN ILLOCUTIONARY AND PERLOCUTIONARY STUDY OF SHERLOCK HOLMES IN ENOLA HOLMES 2 Rochmah, Maulidya; Suhandoko, Suhandoko; Rosyidah, Nur; Syuhra, Marsha Aqillah Putri
TELL - US JOURNAL Vol 10, No 2 (2024): Dynamics of Language Teaching and Literary Studies: Innovation, Technology, and
Publisher : Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/tus.2024.v10i2.7910

Abstract

This study aims to examine the illocutionary acts used by the secondary character, Sherlock Holmes, in the movie Enola Holmes 2. Using a descriptive qualitative method, the study analyzed the dialogue in the movie transcript to identify the types of illocutionary acts employed by the characters. The study found that all types of illocutionary acts proposed by Searle (1969) were present in the movie. The most frequently used illocutionary act by Sherlock Holmes was assertive (55.2%), which reflects his role as a professional detective who delivers information and updates on his cases. In contrast, commissive (4.6%) was the least used illocutionary act by Sherlock Holmes, as he rarely makes promises to other characters. The study also examined the perlocutionary acts, which indicate the response of the interlocutors to the illocutionary acts used by Sherlock Holmes. The responses ranged from irritation to persuasion, encouragement, and sadness. This study highlights the importance of understanding the use of illocutionary acts in effective communication and provides insight into the language of a well-known literary character.
Menulis Ulang Perseteruan Islam dan Komunisme di Afganistan Widuatie, Ratna Endang; Salindri, Dewi; Handayani, Sri Ana; Rosyidah, Nur
Patra Widya: Seri Penerbitan Penelitian Sejarah dan Budaya. Vol. 24 No. 2 (2023)
Publisher : Balai Pelestarian Kebudayaan Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52829/pw.452

Abstract

This article discusses the impact of the clashof two political forces in Afganistan,the Islamic faction and the communist faction, from the 1960s to the 2000s. An important change in Afganistan’s history occurred when the Soviet Union’s military intervention ended and Islamic groups took control. However, the next change occurred when the United States invaded, which dwarfed Islam in the country’s political agenda, which ultimately triggered the seizure of power by the Taliban. Previous studies on Afganistan provide an overview of the patterns of change and power that occurred in Afganistan. The narrative that developed about Afganistan, especially when the Taliban group came to power, opened up opportunities for new discourses in looking at the relationship between Islam and secular political forces, especially communist in this Central Asian country. This article was prepared using historical method to obtain an explanation of the political dynamics of Afganistan in the second half of the 20th century to the beginning of the 21st century. The political science approach as an auxiliary tool helps to understand several unique symptoms in the case of Afganistan, including the relationship between Islam and communism, the international views of both the West and the Islamic world towards modern Afganistan, and the significance of rewriting Afghan history, especially in conflict studies. These topics are key to placing Afganistan in the interrelated discussion of regional history and geopolitics.
POLITENESS STRATEGIES IN WEDNESDAY ADDAMS’ UTTERANCES: MAINTAINING SELF-IMAGE AND OTHERS’ AMIDST REJECTION Syuhra, Marsha Aqillah Putri; Suhandoko, Suhandoko; Rochmah, Maulidya; Rosyidah, Nur
Celtic : A Journal of Culture, English Language Teaching, Literature and Linguistics Vol. 11 No. 2 (2024): December 2024
Publisher : University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/celtic.v11i2.33173

Abstract

Communication is a form of bridge to convey thoughts between one individual and another. Every person must have their measure of being polite and harmonious according to who they are dealing with, including Wednesday Addams. This pragmatic research scrutinizes the politeness strategies employed by Wednesday Addams, the lead female protagonist in the Netflix series Wednesday. The character Wednesday Addams utilizes politeness strategies to maintain public and self-image during interactions while solving a murder case. Using descriptive qualitative methods, the researchers found that Wednesday frequently used bald on-record strategies with straightforward speech without being threatening. In contrast, off-record strategies were used less frequently. The researchers also observed that Wednesday used all the politeness strategies outlined by Brown and Levinson (1987). This study highlights the significance of politeness, not only for interpersonal relationships but also for achieving long-term goals, as demonstrated in the “Wednesday” series. However, further studies could provide additional perspectives and challenge the findings presented in this study.
Pendidikan Islam dan Iman Kepada Malaikat: Strategi Pembentukan Aqidah di Era Global Hasibuan, Louisa Anwar; Soraya, Anis; Aisyah, Rahma Nur; Hamda, Mutiara; Rosyidah, Nur; Wismanto, Wismanto
Faidatuna Vol. 5 No. 4 (2024): November : Jurnal Faidatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/ft.v5i4.607

Abstract

The main problem in this study is what and how the concept of educational values ​​contained in faith in angels. To answer this question, data were collected from the Qur'an and Sunnah, primary and secondary reference books that discuss the concept of faith, especially faith in metaphysics, and the concept of the purpose of Islamic education. The purpose of this study is to reveal the Strategy for Establishing Faith in the Global Era around faith in angels. In this discussion, the author uses descriptive and logical analysis methods. In order for the problem to be solved more easily, the main problem above is detailed in two sub-problems, namely: 1). What is the relationship between education and faith, especially faith with metaphysics, 2). How is the concept of educational values ​​that are contained in faith in angels. After collecting data from various sources above, the author analyzed and found a relationship and influence between the influence of education and faith, and found educational values ​​that could be described from aspects of faith to metaphysics, in this case faith in angels which is part of the strategy of forming aqidah in the global era full of challenges. This aspect provides an influence on the soul and experience of students and in this case the concept of values ​​can be applied in the world of Islamic education.
THE SHIFTING SEMANTICS OF “KAWAII”: HISTORICAL, CULTURAL, AND GENDERED TRANSFORMATIONS IN JAPANESE AESTHETIC PERCEPTION Soegiono, Cynthia Lailanisa; Rosyidah, Nur
Srawung: Journal of Social Sciences and Humanities [IN PRESS] Vol. 4 Issue 4 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jssh.v4i4.878

Abstract

The Japanese concept of Kawaii often translated as “cute” or “adorable” has become an emblem of Japan’s global cultural identity. However, beyond its surface charm, Kawaii encapsulates a profound cultural discourse that intertwines emotion, gender, and power. This paper examines the shifting semantics and cultural functions of Kawaii from the Showa period to the Reiwa era, revealing how its meaning evolved from a symbol of fragile innocence to one of empowerment and diversity. Employing a qualitative and multimodal approach, the research draws from historical media artifacts such as Shoujo no Tomo (Girls’ Companion) magazine and contemporary visual representations alongside intergenerational interviews. The findings suggest that Kawaii functions as both a linguistic and ideological framework through which Japanese femininity, consumer identity, and self-expression are negotiated. Ultimately, Kawaii emerges as a dynamic aesthetic category that reflects broader sociocultural transformations, particularly the reconfiguration of gender and affect in modern Japan.
Voice of Empowerment: Debunking Gendered Language in Emma Watson’s Advocacy Rosyidah, Nur; Suhandoko, Suhandoko; Syuhra, Marsha Aqillah Putri; Rochmah, Maulidya
Journal of Language and Literature Vol 24, No 2 (2024): October
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/joll.v24i2.9055

Abstract

For nearly five decades, Robin Lakoff’s women’s language features have been well examined. These features such as hedges, intensifiers, and rising intonation have traditionally positioned women as powerless language users due to their less-assertive nature. However, few have highlighted how these features can serve as rhetorical strategies that can effectively utilized to argue confidently without appearing overly assertive, in line with social expectations. This study examines women’s language features used by Emma Watson at the HeForShe Campaign 2014. By using a descriptive qualitative method, we collected data from Emma’s speech to identify the features of the women’s language that she used to address gender equality issues. The study found six of Lakoff’s (1975) women’s language features, with lexical hedges being the most frequently used to represent politeness and caution in speaking as well as expressing respect for the interlocutor. Notably, tag questions, precise color terms, hypercorrect grammar, and avoiding strong swear words were not found, likely due to their irrelevance to the feminism-focused topic in the campaign. Instead of highlighting the perceived weaknesses of women’s language, this study emphasizes that women’s language can be a means to empower women’s voices. Emma effectively and persuasively delivered her campaign by using her mastery of language, storytelling techniques, and rhetoric to engage the audience. Overall, Emma strategically utilized women’s language to demonstrate her linguistic capability and even persuade the audience effectively rather than showing the weakness of women’s language as commonly perceived by previous studies.
Dinamika Politik Afghanistan pasca Mundurnya Uni Soviet hingga Masa Enduring Freedom, 1989-2001 Salindri, Dewi; Widuatie, Mrr Ratna Endang; Handayani, Sri Ana; Rosyidah, Nur
Fajar Historia: Jurnal Ilmu Sejarah dan Pendidikan Vol 8 No 2 (2024): Agustus
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/fhs.v8i2.24068

Abstract

This article examines the political transformation in Afghanistan since post-Soviet occupation in 1990s up to Operation Enduring Freedom in early 2000s. Historical studies about Afghanistan with asymmetric conflict approach expected to provide alternative insight on the idea of peace and the world commitment of human rights. Results of this study are useful for further research on political dynamics, foreign intervention, conflict resolution studies, and contemporary Central Asian studies. The main discussion in this article outlines that political factionalism in Afghanistan leads to conflict because every belligerents tends to use militia forces to keep their goals. Afghans’ political circumstances become more complicated when the factions attempts to attract foreign forces to encounter each rival groups. The country become more hard to reconcile as well as the lack of efforts by belligerents to halt their rivalry.