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The Effect of Corporate Governance Mechanisms, Capital Structure and Firm Size on Risk Management Disclosure Larasati, Desi; Asrori, Asrori
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.20956

Abstract

This study aims to determine the effect of the duties and responsibilities of directors, institutional ownership, managerial ownership, capital structure and firm size on RMD in an Islamic banks. The population in this study is the Islamic Banks in Indonesia. There is 35 annual reports of Islamic banks as samples. The analytical method used is multiple linear regression analysis using SPSS tool. The results showed that the firm size significant positive effect on RMD. While the other variables are the duties and responsibilities of directors, institutional ownership, managerial ownership and capital structure does not affect the RMD. Researchers further advised to analyze other factors that may affect the RMD on Islamic banks such as the duties and responsibilities of the board of commissioners. Keywords: Risk Management Disclosure (RMD), Mechanism Corporate Governance, Duties and Responsibilities of Directors, Institution Ownership, Management Ownership, Capital Structure, Firm Size.
The Effect of Corporate Governance Mechanisms, Capital Structure and Firm Size on Risk Management Disclosure Larasati, Desi; Asrori, Asrori
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.20956

Abstract

This study aims to determine the effect of the duties and responsibilities of directors, institutional ownership, managerial ownership, capital structure and firm size on RMD in an Islamic banks. The population in this study is the Islamic Banks in Indonesia. There is 35 annual reports of Islamic banks as samples. The analytical method used is multiple linear regression analysis using SPSS tool. The results showed that the firm size significant positive effect on RMD. While the other variables are the duties and responsibilities of directors, institutional ownership, managerial ownership and capital structure does not affect the RMD. Researchers further advised to analyze other factors that may affect the RMD on Islamic banks such as the duties and responsibilities of the board of commissioners. Keywords: Risk Management Disclosure (RMD), Mechanism Corporate Governance, Duties and Responsibilities of Directors, Institution Ownership, Management Ownership, Capital Structure, Firm Size.
Peningkatan Daya Konsentrasi Anak Prasekolah melalui Penerapan Model Learning Cycle 5E Sumanto, Reni Pawestuti Ambari; Larasati, Desi
PAUDIA: Jurnal Penelitian dalam Bidang Pendidikan Anak Usia Dini Vol 15 No 2 Periode Maret-Mei 2026
Publisher : Pendidikan Guru PAUD Universitas Persatuan Guru Republik Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/paudia.v15i2.3438

Abstract

Kemampuan berkonsentrasi merupakan prasyarat penting bagi anak prasekolah dalam mencapai keberhasilan belajar secara optimal. Namun, dalam praktiknya masih ditemukan bahwa tingkat konsentrasi anak belum berkembang secara optimal. Penelitian ini bertujuan untuk menganalisis peningkatan daya konsentrasi anak usia 4–5 tahun melalui penerapan model Learning Cycle 5E di TK Takhasus Al–Qur’an Pemalang. Penelitian ini menggunakan pendekatan kuantitatif dengan desain One Group Pretest–Posttest pada kelompok B yang berjumlah 31 anak melalui teknik purposive sampling. Pengumpulan data dilakukan menggunakan kuesioner yang mengukur indikator konsentrasi meliputi fokus perhatian, ketahanan perhatian, dan kemampuan mengikuti instruksi, kemudian dianalisis menggunakan uji t sampel berpasangan. Hasil penelitian menunjukkan adanya perbedaan yang signifikan antara skor pretest dan posttest dengan rata-rata selisih sebesar 21,404. Temuan ini menunjukkan bahwa penerapan model Learning Cycle 5E berkontribusi terhadap peningkatan konsentrasi anak usia dini. Penelitian ini memberikan kontribusi praktis sebagai alternatif strategi pembelajaran untuk mendukung pengembangan konsentrasi anak usia dini.