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All Journal Jurnal Pendidikan Akuntansi dan Keuangan Journal of Classroom Action Research Jurnal Inovasi dan Pengembangan Hasil Pengabdian Masyarakat
Aprilia, Dhea
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Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Apakah Financial Leverage dan Kepemilikan Institusional Mempengaruhi Tindakan Perataan Laba? Lestari, Dwi Indah; Aprilia, Dhea
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i2.24588

Abstract

This study aims to determine the effect of financial leverage and institutional ownership upon income smoothing. We hope that this research can contribute to filling the research gap because the previous researches show an inconsistent result. This research is conducted in manufacturing companies in Indonesia Stock Exchange from 2016-2018. We are using secondary data in a form of audited financial report that can be accessed in www.idx.co.id. Quantitative method is applied as a method of this research, with a total sample of 246 units. The result shows that, partially, financial leverage has no effect on income smoothing and institutional ownership has a negative impact on income smoothing. While simultaneously, financial leverage and institutional ownership affect income smoothing.
Disaster Mitigation and First Aid Counseling: Building Kupuk Village Preparedness Mujahidin, Muammar; Safitri, Dian; Aprilia, Dhea; Nurhuda, Muhammad Aldi; Muttaqin, Muhammad Azam
Jurnal Inovasi dan Pengembangan Hasil Pengabdian Masyarakat Vol. 1 No. 2 (2023): Jurnal Inovasi dan Pengembangan Hasil Pengabdian Masyarakat (December)
Publisher : CV. BImbingan Belajar Assyfa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61650/jip-dimas.v1i2.212

Abstract

The village of Kupuk, situated in the Bungkal District of the Ponorogo Regency in East Java, is extremely vulnerable to natural disasters such as forest fires and tornadoes. The level of public awareness and readiness for this disaster must still be enhanced. This area also has natural springs, often the location of drowning accidents. To address this issue, students from Muhammadiyah University of Ponorogo participating in a community service program have created an educational video on disaster preparedness and first aid. Creating this video requires identifying disaster risks, collaborating with experts and relevant authorities, collecting in-depth information, conducting first aid simulations, professional video production, expert content validation, and distribution through social media and local community networks. This initiative's results indicate that disaster mitigation and community education play a crucial role in safeguarding communities from the threat of natural disasters. Collaboration between stakeholders and video technology has increased the community's awareness and preparedness for emergency situations. This video has the potential to serve as an illustrative model for other regions confronting comparable threats.
Analisis Faktor Penghambat Keterampilan Membaca Permulaan pada Siswa Kelas II SDN 4 Kesik Kecamatan Masbagik Kabupaten Lombok Timur Tahun Pembelajaran 2024/2025 Aprilia, Dhea; Saputra, Heri Hadi; Hakim, Mansur
Journal of Classroom Action Research Vol. 7 No. SpecialIssue (2025): Maret 2025
Publisher : Program Studi Magister Pendidikan IPA, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jcar.v7iSpecialIssue.10748

Abstract

Penelitian ini bertujuan untuk mengetahui keterampilan membaca permulaan pada siswa kelas II SDN 4 Kesik, dan mengetahui faktor penghambat membaca permulaan pada siswa meliputi II SDN 4 Kesik, serta mengetahui strategi guru dalam mengatasinya. Jenis penelitian ini menggunakan penelitian kualitatif jenis deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Teknik analisis data menggunakan metode analisis interaktif analisis model yakni Miles and Huberman. Hasil penelitian menunjukkan bahwa keterampilan membaca siswa kelas II paling banyak berada di level paragraf/cerita dan paling sedikit di level pemula. Faktor penghambat membaca permulaan siswa di kelas II adalah kurangnnya minat, bakat, motivasi dari dalam diri siswa itu sendiri untuk belajar membaca, hal ini juga didukung dengan faktor lingkungan keluarga dan sekolah, yang pertama, kurangnya dukungan dan motivasi dari orang tua dan keluarga terhadap siswa dengan tidak adanya perhatian khusus yang diberikan kepada siswa dalam mengajarkan siswa membaca permulaan dirumah, yang kedua kurangnnya kreativitas guru dalam mengajarkan siswa membaca. Adapun upaya strategi yang digunakan guru dalam mengatasi hambatan membaca permulaan siswa adalah membagai siswa/ memfokuskan mengajar siswa yang belum bisa membaca, menyediakan buku khusus membaca permulaan, melakukan permainan/games, mengingatkan kepada orang tua untuk sering mengajarkan anak membaca dirumah sesibuk apapun mereka dan melatih siswa dengan rutin setiap hari.
Co-Authors Dian Safitri Hakim, Mansur Heri Hadi Saputra Lestari, Dwi Indah Mujahidin, Muammar Muttaqin, Muhammad Azam Nurhuda, Muhammad Aldi