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The Effect of Free Cash Flow and Corporate Governance on Earnings Management: The Moderating Role of Stock Liquidity Joanna; Mardianto
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 2 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i2.8207

Abstract

This study examines the influence of free cash flow and corporate governance index (CGI) on both accrual and real earnings management practices, with a focus on the moderating role of stock liquidity. Using a quantitative approach, this research analyzes data listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. A sample of 90 companies with 450 company-year observations was used, which were then analyzed using balanced panel regression. The results show that free cash flow has a significant positive effect on accrual earnings management and a negative effect on real earnings management. CGI, stock liquidity, as well as the moderating role of stock liquidity on the relationship between CGI, were found to have no significant effect on earnings management. 
Peran Ibu Sebagai Primary Emotional Regulator Dalam Membangun Resiliensi Keluarga: Psikoedukasi Kesiapsiagaan Bencana Berbasis Kampung Siaga Bencana di Desa Siberut Selatan, Kepulauan Mentawai Mardianto; Devi Lusiria; Frischa Meivilona Yendi; Syafiyah, Aufizzahra; Ira Damayanti; Rahmi Padilla; Ulviatul Humairah
PUSAKO : Jurnal Pengabdian Psikologi Vol. 4 No. 02 (2025): In Press
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/pusako.v4i02.148

Abstract

The Mentawai Islands are a region with high vulnerability to earthquakes and tsunamis due to their location in the megathrust zone. This condition requires family preparedness as the first unit in disaster response. Mothers play an important role as primary emotional regulators as well as coordinators of family preparedness, making capacity building for mothers a strategic step in fostering community resilience. This community service activity aimed to improve the knowledge, skills, and preparedness of PKK (Family Welfare Movement) members in Muara Siberut Village, South Siberut District, in facing potential disasters. The method used was a participatory psychoeducation program conducted on July 10–12, 2025, involving 26 participants. Evaluation was carried out through pretest–posttest comparisons and the Wilcoxon Signed-Rank Test. The results showed that 43.5% of participants experienced an increase in knowledge scores, 39.1% remained the same, and 17.4% decreased. The conclusion of this activity is that community-based psychoeducation has the potential to strengthen family preparedness, although further development of more comprehensive instruments and adaptation of learning methods to local contexts are needed.
PENINGKATAN KETERAMPILAN LITERASI DIGITAL DAN PARENTING MEDIASI UNTUK MEMBANGUN KEMATANGAN DIGITAL ANAK SDN 01 DI NAGARI TIKU SELATAN KABUPATEN AGAM Hartati, Niken; Mardianto; Rahmi, Tuti; Aulia, Farah; Nirwana, Herman; As Syafiyah, Aufizzah; Salsabila Rosandi, Adinda; Subiranti, Andam; Sri Watipah, Yovani
PUSAKO : Jurnal Pengabdian Psikologi Vol. 4 No. 02 (2025): In Press
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/pusako.v4i02.151

Abstract

Pemberian gadget pada anak oleh orang tua sering kali dijadikan alasan untuk terhindar dari beban pengasuhan. Di wilayah Tiku Selatan, perkembangan teknologi digital yang tidak diikuti oleh literasi digital orang tua yang baik, sehingga memberikan dampak negatif pada anak. Akibatnya, anak mengalami kecanduang gadget, penurunan prestasi akademik, gangguan tidur, fisik, kognitif dan perkembangan. Untuk mengantisipasi hal tersebut, Tim PKM Magister Psikologi Fakultas Psikologi dan Kesehatan Universitas Negeri Padang berinisiatif untuk melakukan psikoedukasi yang bertujuan untuk meningkatkan literasi digital dan keterampilan parenting mediasi. program ini menggunakan pendekatan penelitian kuasi eksperimen dengan desain One Grup Pretest-Posttest, dengan partisipan 27 orang tua siswa SD Negeri 01 Pasar Tiku, Kabupaten Agam. Data penelitian kemudian diukur dengan menggunakan uji paired sample t-test dan menunjukkan adanya peningkatan skor parenting mediasi dan literasi digital setelah psikoedukasi.
Fear of Missing Out as a Predictor of Digital Fatigue: A Correlational Study Among Indonesian Youth Herdianti, Adissah Putri; Mardianto
IJIP : Indonesian Journal of Islamic Psychology Vol. 7 No. 2 (2025)
Publisher : Da'wa Faculty of Islamic State University Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijip.v7i2.5346

Abstract

The digitalization era has reshaped how individuals communicate and interact, yet it has also intensified psychological strains such as digital fatigue. Fear of Missing Out (FoMO); the anxiety of being excluded from rewarding social experiences has been identified as a potential psychosocial mechanism underlying this phenomenon. This study examined the predictive role of FoMO on digital fatigue among Indonesian digital natives using a correlational quantitative design. A total of 1,330 participants aged 13–30 years were recruited through stratified convenience sampling across western, central, and eastern Indonesia. Data were collected using the modified and culturally adapted Online Fear of Missing Out Inventory (15 items) and Digital Fatigue Scale (14 items), both validated through confirmatory factor analysis and showing high reliability (α = 0.91–0.92). Regression analysis indicated that FoMO significantly predicted digital fatigue (β = 0.582, SE = 0.021, p < 0.001), explaining 33.8% of the variance. These findings suggest that FoMO functions as a central psychological mechanism linking unmet social relatedness needs with cognitive overload and emotional exhaustion. The study extends digital psychology by integrating motivational and cognitive frameworks within a collectivistic cultural context and provides empirical support for digital wellness interventions emphasizing self-regulation, emotional awareness, and culturally adaptive literacy programs among Indonesian youth.
PENGARUH INTERPERSONAL TRUST TERHADAP ONLINE SELF-DISCLOSURE PENGGUNA MEDIA SOSIAL INSTAGRAM PADA REMAJA AWAL Yulitri, Sherly; Mardianto
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.45918

Abstract

This research aims to determine the influence of interpersonal trust on online self-disclosure in early adolescent users of Instagram social media. This research uses a quantitative approach with causal methods and simple regression analysis. The subjects in this research were 270 early teenage Instagram users. The sampling technique uses a purposive sampling method. The instruments used in this research were the interpersonal trust scale and the online self-disclosure scale. The research results show that there is a positive and significant influence between interpersonal trust on online self-disclosure with a significance value of 0.000 (p < 0.05), so the hypothesis is accepted. The regression coefficient value of 0.197 shows that the higher the level of interpersonal trust, the higher the level of online self-disclosure among early teenage Instagram users. In addition, the coefficient of determination (R Square) value of 0.119 shows that interpersonal trust contributes 11.9% to online self-disclosure, while the remaining 88.1% is influenced by other factors outside the research.
PENGARUH MODEL PEMBELAJARAN TEACHING AT THE RIGHT LEVEL (TARL) TERHADAP HASIL BELAJAR IPAS SISWA KELAS IV SD PAB 17 PEMATANG JOHAR Sulastri; Wanhar, Fira Astika; Mardianto
Walada: Journal of Primary Education Vol. 5 No. 1 (2026): Walada: Journal of Primary Education
Publisher : cendekia citra gemilang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61798/wjpe.v5i1.556

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran Teaching at The Right Level (TaRL) terhadap hasil belajar IPAS siswa kelas IV SD PAB 17 Desa Pematang Johar. Sampel dalam penelitian ini adalah siswa kelas IV SD PAB 17 Pematang Johar tahun ajaran 2025/2026 sebanyak 44 siswa yang dibagi menjadi dua kelas, yaitu kelas eksperimen sebanyak 22 siswa yang menggunakan model pembelajaran Teaching at The Right Level (TaRL) dan kelas kontrol sebanyak 22 siswa yang menggunakan model pembelajaran Mastery Learning. Metode penelitian yang digunakan adalah quasi eksperimen dengan desain pretest-posttest control group. Instrumen yang digunakan berupa tes uraian hasil belajar IPAS dan lembar observasi. Data dianalisis menggunakan uji normalitas, uji homogenitas, dan uji-t dengan bantuan SPSS 26. Hasil penelitian menunjukkan bahwa nilai rata-rata posttest siswa pada kelas eksperimen (45) lebih tinggi dibandingkan kelas kontrol (36). Uji-t memperoleh nilai signifikansi 0,000 < 0,05 yang berarti H₀ ditolak dan H₁ diterima, sehingga terdapat pengaruh yang signifikan antara kedua kelompok. Dengan demikian, dapat disimpulkan bahwa model pembelajaran Teaching at The Right Level (TaRL) berpengaruh positif dan lebih unggul dibandingkan model pembelajaran Mastery Learning terhadap hasil belajar IPAS siswa kelas IV SD PAB 17 Pematang Johar.
Co-Authors Ahmad Calam Aisyah Putri, Aisyah Akhyar, Mustofa Alders Paliling alders paliling Aldes Lesbani Amalia Puspita Dewi Ananda, Rusydi Anisa Hayati Rahman Anjar Pradipta As Syafiyah, Aufizzah Bahri, Al Fajri Christian, Natalis Dede Sopiandy Dedi Masri DEVI LUSIRIA Dezentya, Windry Dito Alfarizi edi edi Enny Nazrah Pulungan Evi Rizky Sari Farah Aulia, Farah Fauzi Sagala Firnando, Edi Free Dirga Dwatra Frischa Meivilona Yendi Hanif Kurniadi Hanifah, Yulizah Hartati, Niken Hasan, Refli Helmayuni Herdianti, Adissah Putri Herman Nirwana ira damayanti jaslyn Jekson Parulian Harahap Joanna Juli Julaiha Pulungan Kadirun Kalsum Saragih Karina, Ria Khairunnas La Alu Lubis, Ayu Hayati Marisa, Isnaida Marpaung, Zailani Surya Martin Kustati Masrul Lubis Muhallim, Muhlis Muhamad Stiadi Muhammad Musa Tarigan Mutia, Dhini Indar Nasution, Melati Silvanni Nur Ahmad Nurhasnah Nurika Khalila Daulay Nurtanzis Sutoyo, Muh. oktaviana, wilda Otong Rosadi Pangulu Abdul Karim Pipi Andriani Pratiwi, Harvinda Arya Putri, Elivia Pasma Rafinzar, Rahmat Rahmi Padilla Ratih Almadelta Rezki Amelia Riduan rifa'i, Muhammad Risfidian Mohadi Risky Ghoffar Ismail Rizal Kurniawan Salsabila Rosandi, Adinda Semil, Nurmah Siagian, Nurul Siregar, Nasrun Salim Siti Maysarah Slamet Widodo Sri Watipah, Yovani Subiranti, Andam Suci Rahma Nio Suheryanto SULASTRI SUPRIATIN Syafiyah, Aufizzahra Syafrin, Alhakim Hidayatullah Tambunan, Siti Nurhaliza Tiffani Turrahmi, Aulia Tuti Rahmi Ulviatul Humairah Utami, Rahayu Hardianti Wahyudin Nur Nasution, Wahyudin Nur WANHAR, FIRA ASTIKA Wayan Pageyasa Wilda Oktaviana Yogi Ardiansyah Yulitri, Sherly