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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
Jurnal Nasional 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