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All Journal JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Nasional Holistic Science Education Achievement: Journal of Science and Research Jurnal Paradigma Akuntansi
Fransiska, Imelda
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Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP CASH FLOW SHOCKS Ayem, Sri; fransiska, imelda
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i1.10249

Abstract

The purpose of this study is to determine the effect of capital structure and profitability on cash flow shocks on manufacturing companies listed of Indonesia Stock Exchange in 2015 – 2019. The data source used in this research is secondary data. The population in this study is manufacturing companies listed in Indonesia Stock Exchange. Data collection methods in this study used purpose sampling. Data analysis technique uses multiple linier regression and classical assumption test. The result showed that capital structure has no significant negative effect on cash flow shocks with a significance level of  0.741> 0.05. profitability has a significant positive effect on cash flow shocks with a significance of  0.001 < 0.05. Keywords : struktur modal, profitabilitas, cash flow shocks 
Implementation Merdeka Curriculum of Learning to Students’ Learning Activities Nurmasyitah, Puspa; Amiruddin, Amiruddin; Salim, Ardy; Fransiska, Imelda; Daris, Kenny; Suryani, Kiki
Holistic Science Vol. 3 No. 1 (2023): Jurnal Nasional Holistic Science
Publisher : Lembaga Riset Mutiara Akbar NOMOR AHU-0003295.AH.01.07 TAHUN 2021

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/hs.v3i1.331

Abstract

Implementation Merdeka Curriculum of learning applied as the solution to educational problems during pandemic. This curriculum contains main concepts of student’s center of learning. The targets of curriculum are students able to be competitive as the Pancasila profile students. Merdeka Curriculum aims to complete the previous curriculum. The main activitity of curriculum put on different learning and project-based learning. It gives the students chance to learn according to student’s learning style. The problems of the research is relation of implementation of Merdeka Curriculum to students’ activities in learning process in the classroom. This research aims to find relation of implementation of Merdeka Curriculum to students’ activities such as discussing, asking and responding. The reasearch method that is applied of the research is descriptive reasearch. The technique of data collectios by using essay test dan observation sheet. The data analysis applied statistic descriptive presentation. The result of the research reveals that visual learning-style dominates 47%, kinesthetic learning style is 37% and auditory learning-style covers 16%. The subject of the reasearch is students of class 7B of SMPN 3 Lubuk Pakam. The observation result shows that implementation of Merdeka Curriculum relates to students’ activities in the learning process effectively
“PENGARUH RETURN ON ASET (ROA), DEBT TO EQUITY RATIO (DER), ECONOMIC VALUE ADDED (EVA), TOTAL ASET TURNOVER (TATO), DAN CURRENT RATIO (CR) TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017 – 2019” Fransiska, Imelda; Ekadjaja, Agustin
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29706

Abstract

This study aims to analyze the effect of ROA, DER, EVA, TATO and CR on stock returns in manufacturing companies listed on the IDX in 2017-2019. Descriptive research method, the population type of data used is secondary data. The conclusion of this study is the significance value of t for the ROA variable <0.05 with a coefficient value of 2877.397159 so that it means that ROA has a positive effect on stock returns, the coefficient value is 0.420729 so that it means that DER has no effect on stock returns, the significance value of t is for the EVA variable. <0.05 so EVA has a significant effect on Stock Return, the significance value of t for the TATO variable <0.05 with a coefficient value of 262.834290 so that it means that TATO has a positive effect on Stock Return, the significance value of t for the Currentratio variable > 0.05 with a coefficient value 0,449978 so that it means that Currentratio does not have a positive effect on Stock Return.”
Pengembangan Desain Interior Kelas Paud Berbasis Pendidikan Karakter Terhadap Perkembangan Emosi Anak Usia 5-6 Tahun Di Tk Al Hidayah Stabat Agustina, Sri; Indah, Putri Dian; Aulisti, Elsa; Fransiska, Imelda; Bantali, Ampun
Education Achievement: Journal of Science and Research Volume 6 Issue 3 November 2025
Publisher : Pusdikra-Publishing.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jsr.v6i3.3087

Abstract

Lingkungan belajar pada Pendidikan Anak Usia Dini (PAUD) memiliki peran strategis dalam mendukung perkembangan emosi anak, khususnya melalui pengelolaan desain interior kelas yang ramah anak dan bermuatan nilai karakter. Penelitian ini bertujuan untuk mengembangkan serta menguji efektivitas desain interior kelas PAUD berbasis pendidikan karakter terhadap perkembangan emosi anak usia 5–6 tahun di TK Al Hidayah Stabat. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian pengembangan (Research and Development/R&D) yang mengadaptasi tahapan Borg and Gall. Subjek penelitian berjumlah 30 anak kelompok B yang dibagi ke dalam kelas eksperimen dan kelas kontrol. Teknik pengumpulan data dilakukan melalui observasi, angket, dan dokumentasi, dengan instrumen yang telah diuji validitas dan reliabilitasnya. Analisis data meliputi analisis deskriptif, uji prasyarat (uji normalitas dan homogenitas), serta uji efektivitas menggunakan uji t. Hasil penelitian menunjukkan bahwa desain interior kelas PAUD berbasis pendidikan karakter memperoleh tingkat kelayakan sangat layak berdasarkan validasi ahli dengan rata-rata persentase sebesar 87,9%. Selain itu, hasil uji t menunjukkan nilai signifikansi 0,000 (< 0,05), yang menandakan adanya perbedaan peningkatan perkembangan emosi yang signifikan antara kelas eksperimen dan kelas kontrol. Temuan ini membuktikan bahwa desain interior kelas yang terintegrasi dengan nilai-nilai pendidikan karakter secara efektif mampu meningkatkan kemampuan anak dalam mengenali, mengelola, dan mengekspresikan emosi secara positif. Dengan demikian, desain interior kelas PAUD berbasis pendidikan karakter dapat dijadikan sebagai salah satu strategi pendukung pembelajaran dalam mengoptimalkan perkembangan emosi anak usia dini.
Co-Authors Agustin Ekadjaja Amiruddin Amiruddin Aulisti, Elsa Bantali, Ampun Daris, Kenny Indah, Putri Dian Nurmasyitah, Puspa Salim, Ardy Sri Agustina, Sri Sri Ayem Suryani, Kiki