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PERAN MEDIA COVERAGE ATAS PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN MANAJEMEN RESIKO TERHADAP REAL EARNINGS MANAGEMENT Herawati, Vinola; Daeli, Florus; Julia
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.17216

Abstract

This study aims to examine the effect of corporate governance and risk management disclosure on real earnings management. In addition, this study also investigates the role played by the media (media coverage) and examines whether the media has an influence on real earnings management. The data analysis method in this study is a causality test using multiple regression analysis with moderation (Moderated Regression Analysis). The sample for this study used purposive sampling with a sample of consumer goods sector companies on the Indonesia Stock Exchange for the period 2019 – 2021. The results showed that independent commissioners and audit committees have a negative effect on real earnings management, disclosure of risk management and media coverage have no effect on real earnings management. Media coverage strengthens the influence of the Independent Commissioner on real earnings management, but does not strengthen the influence of the Audit Committee on real earnings management.
COMPARATIVE INCOME ANALYSIS OF WAGE SYSTEM EMPING CRAFTSMAN WITH INDEPENDENT BUSINESS IN PEUKAN BARO SUB-DISTRICT, PIDIE REGENCY Hamdani; Safrika; Julia; Bagio
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.588

Abstract

This study aims to determine the comparison of wage system emping craftsmen's income with independent businesses in Peukan Baro District, Pidie Regency. This research was conducted in Peukan Baro District, Pidie Regency, from March to May 2022. Most of the Pidie people use melinjo chips as a business, especially Peukan Baro District. All empng melinjo craftsmen are housewives who work to help the family's economy. Based on the criteria, emping craftsmen are divided into two systems, namely the wage system and the independent business system. From the two business systems, the problem is the comparison of the average income of emping craftsmen with the wage system and independent businesses. The samples of this study were 40 respondents using the wage system for chips craftsmen and 40 respondents using the self-employment system. The method in this study uses a quantitative descriptive analysis. Acceptance of emping craftsmen with a wage system of Rp. 318,500/week with a total production cost of Rp. 19,137/week. In the independent business system, the acceptance of chips craftsmen is Rp. 679,350/week and a production cost of Rp. 491,487/week. The results of the study show that there is a difference in the average income of wage system emping craftsmen and independent businesses. This can be seen from the results of the wage system emping craftsmen's income, which is Rp. 299,363/week, while in the independent business system the income is Rp. 187,863/week. It can be concluded that the income of emping craftsmen using the wage system is more profitable than the independent business system in Peukan Baro District, Pidie Regency. To see a significant difference, a table test was performed using SPSS V.21. Based on the results of the independent sample test output table test, it is known that there is a difference in the average income of wage system emping craftsmen with independent businesses seen from the Sig value. (2-tailed) of 0.00. This means that the value of Sig. (2-tailed) smaller than 0.05. This means that the value of Sig. (2-tailed) smaller than 0.05. This means that the value of Sig. (2-tailed) smaller than 0.05.
Pengaruh Olahraga Kuratif Terhadap  Kesehatan Fisik Dan Mental Nimrot Manalu; Paul Filemon; Dedek Sinaga; Brian Parapat7; Jelita Simanullang; Julia; Ricky Sihite; Dianta Saragih; Miftahul Ihsan; Andes Martua
Jurnal Ilmu Psikologi dan Kesehatan | E-ISSN : 3063-1467 Vol. 1 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Olahraga kuratif adalah aktivitas fisik yang bertujuan untuk membantu pemulihan kesehatan individu yang mengalami penyakit tertentu, seperti penyakit jantung, diabetes, dan gangguan muskuloskeletal. Penelitian ini bertujuan untuk menganalisis pengaruh olahraga kuratif terhadap kesehatan fisik dan mental pasien yang menjalani terapi olahraga sebagai bagian dari proses penyembuhan. Metode yang digunakan adalah studi eksperimen dengan kelompok kontrol dan kelompok perlakuan yang melakukan program olahraga kuratif selama 2 minggu. Hasil penelitian menunjukkan bahwa olahraga kuratif dapat meningkatkan kapasitas kardiorespiratori, mengurangi tingkat nyeri, serta meningkatkan kesejahteraan mental pasien.
Analisis Persepsi Guru Kelas I Terhadap Metode Struktural Analitik Sintetik (SAS) Julia; Ningsih, Dewi Ismu Purwa; Setyowati, Dessy
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 2 No. 01 (2022): Artikel Riset Edisi April 2022
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v2i01.1506

Abstract

Membaca merupakan aktifitas yang melibatkan kemampuan individu dalam pengolahan mental sehingga dapat merekam, menilai dan mengevaluasi informasi yang tertuang dalam bentuk tulisan. Jadi kemampuan membaca sangat penting untuk dikuasai oleh peserta didik di kelas awal yaitu 1 dan 2 sebagai langkah pertama dan sangat mendasar untuk mengenal tulisan, memahami informasi, mengeksplorasi pemahaman sehingga menjawab rasa keingintahuan peserta didik terhadap ilmu pengetahuan yang tersurat dan sistematik. penelitian ini bertujuan untuk mendeskripsikan persepsi guru kelas 1 terhadap metode SAS pada pembelajaran membaca permulaan yang dirancang guru kelas 1 di SDN 61 Sungai Raya, kelas 1 di SDN 06 Sungai Raya, kelas 1 di SDN 14 Sungai Raya dan kelas 1 di SDN 46 Sungai Raya. Penelitian ini menggunakan metode kualitatif deskriptif. Hasil dari persentase keseluruhan total skor angket penelitian menunjukkan persepsi guru dalam penggunaan metode SAS di kelas 1 cukup baik dengan kategori dalam hasil tes adalah “C” dengan skor total akhir 77% yang dilihat dari data per sekolah. Berdasarkan hasil penelitian tentang persepsi guru terhadap metode SAS pada Kelas I maka dapat diperoleh simpulan bahwa dari hasil angket yang sudah didapatkan oleh peneliti, tentang persepsi guru terhadap metode SAS ini secara teori dan tata pelaksanaannya bisa digunakan di kelas rendah terutama kelas I.
PEMBERDAYAAN EKONOMI MASYARAKAT DESA CAPA PALOH MELALUI SISTEM PERTANIAN TERINTEGRASI BERBASIS PROGRAM INOVASI DESA DAN POTENSI LOKAL Julia; Hamdani; Ibnu Yasier; Fahmi, Nuzulul; Abubakar, Al Asri; Junaidi; Karnilawati; Safrika; Malia, Rezqi
Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat Vol. 1 No. 1 (2023): Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/beujroh.v1i1.26

Abstract

Economic empowerment is an important tool in improving the community's economy. The Integrated System is basically an integrated agricultural system that is capable of being an important choice of strategy to increase resilience, security, food quality and improve the community's economy. One of the solutions in developing integrated agriculture is to utilize the Village Innovation and Local Potential Program. This community service program aims to increase people's knowledge of integrated agriculture by taking advantage of village innovation program offers in terms of supporting local potential to improve the economy. The method used in this activity is counseling on integrated agriculture in building food security by taking advantage of village innovation program offers and local potential. The partners for this activity are all the people of Gampong Capa Paloh, Padang Tiji District, Pidie Regency. From this activity it can be concluded that the partner community is very active during the implementation of activities in the context of empowering the community's economy in Gampong Capa Paloh
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERLANJUTAN USAHA UMKM KUE TRADISIONAL (KUE BHOI) DI GAMPONG SUKON MESJID KECAMATAN GLUMPANG TIGA KABUPATEN PIDIE Hamdani; Julia; Al Asri Abubakar; Ibnu Yasier
VARIABLE RESEARCH JOURNAL Vol. 1 No. 02 (2024): JULI 2024
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Kue Bhoi sendiri biasanya diperoleh di pasar pasar tradisional ataupun dipesan langsung pada pembuatanya. Gampong Sukon merupakan salah satu desa di pidie yang menjalankan usaha kue bhoi, Untuk menganalisis rumusan masalah dalam penelitian menggunakan metode deskriptif. Dalam hal pemasaran, usaha produksi kue bhoi di Gampong Sukon masjid sudah memasarakan hingga keluar Kabupaten. Strategi pemasaran kue bhoi ini yaitu dengan mempertahankan kualitas rasa, memperbanyak distributor penjualan serta mempertahankan kualitas produk.
Integrating audio technology and FFT analysis to explore microtonality and the "missing fundamental" in kacapi siter Midyanti, Hafizhah Insani; Sukmayadi, Yudi; Munir; Julia; Sella, Fensy; Saiful, Abizar Algifari; Midyanti , Dwi Marisa
Dewa Ruci: Jurnal Pengkajian dan Penciptaan Seni Vol. 20 No. 2 (2025)
Publisher : Pascasarjana Institut Seni Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33153/dewaruci.v20i2.7686

Abstract

The Sundanese Kacapi Siter exhibits distinctive microtonal characteristics and acoustic phenomena requiring objective documentation. This study integrates high-fidelity audio recording with Fast Fourier Transform (FFT) analysis to examine the microtonal properties of the Pelog Sunda tuning system and the missing fundamental phenomenon in this traditional instrument. Using Practice-Led Research methodology, we recorded 20 single-note samples with a Neumann TLM 103 condenser microphone in natural reflective classroom conditions, analyzing them through SPAN FFT spectral analysis and cent deviation calculations against 12-TET standards. Results demonstrate systematic microtonality with deviations ranging from -15 to +28 cents, with note "Ti" consistently sharp (+17 to +28 cents) and note "Na" consistently flat (-5 to -13 cents) across octaves (p<0.001, effect size d=2.4). Spectral analysis reveals a missing fundamental phenomenon in low-register notes (La 4: 58.2 Hz, Ti 4: 66.5 Hz), where harmonics dominate perceived pitch despite weak fundamental-frequency energy (-14.3 to -8.9 dBFS fundamental vs. -6.2 to -4.1 dBFS second harmonic). These findings provide quantitative evidence that Sundanese tuning represents a structured non-Western pitch system with intentional microtonal design, advancing computational ethnomusicology through objective acoustic documentation methods that enable preservation, comparative analysis, and technological applications in digital instrument development.