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KETEPATAN PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI Perdana, Gilang; Fuad, Muhammad; Meutia, Tuti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.24035

Abstract

This study examines the effect of profitability, capital structure, and company size on the timeliness of financial statements submission of telecommunications sub-sector companies listed on the IDX. Profitability is measured by Return on Assets (ROA), capital structure by Debt to Equity Ratio (DER), and company size by log total assets. The data used in this study are the financial reports of companies in the telecommunication sub-sector for the 2007-2021 period. Logistic regression analysis is used as an analysis method. The results found that the profitability and company size had a negative and insignificant effect on the timeliness of financial statements submission. Meanwhile, the capital structure has a positive and insignificant effect on the timeliness of financial statements submission. Simultaneously, profitability, capital structure, and company size do not affect the timeliness of financial statements submission.
Development of Learning Media Programmable Logic Control on Electric Motor Installation Courses in SMKN 2 City of Serang Perdana, Gilang; Permata, Endi; Fatkhurrokhman, Mohammad
Jurnal Pendidikan Teknologi Informasi dan Vokasional Vol 3, No 1 (2021): Edisi Juni
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jptiv.v3i1.22578

Abstract

The focus of this research is to find out the process of making PLC learning media, measuring the feasibility level of PLC media, measuring the feasibility level of learning jobsheets, and measuring the effectiveness of learning media and jobsheets at SMKN 2 Serang City. The research method used in this study is Research and Development (R&D) with the ADDIE model developed by Robert Branch and reduced according to the needs of the researcher, which includes: (1) Analyze, (2) Design, (3) Develop, (4) Implement, (5) Evaluate.Tahap got problems not already own analysis of instructional media for subjects PLC Installation Motor Listrik.Tahap Design is a step for designing learning mediaPLC and jobsheet learningPLC.TahapDevelopment is a stage further learning media making media created rated by experts media andexperts worksheet. The implementation phase was carried out in class XI TL 1 SMKN 2 Serang City starting with a pretest to determine the extent of students' knowledge about PLC and then applying the learning media that had been developed. The last stage of evaluation is done by post test to determine the effectiveness of the media that has been made. Based on the results of the study, the results obtained: (1) PLC learning media and PLC learning  worksheets were developed based on themethod Research and Development with the ADDIE development model, (2) The feasibility of the media based on the assessment of media experts got a score of 114 "very feasible", (3) The feasibility of the jobsheet based on theexpert's jobsheetassessment got a score of 78.3 "very decent", (4) The level of effectiveness of the use of the developed media reached 0.88 "very effective" as measured by N-gain. SMK students are required to be able to keep up with technological developments in the industry, for example, being able to operate PLC (Programmable Logic Control). In PLC learning, students are advised to have their respectiveworksheets PLC learning, because it makes it easier for students to study independently both at school and at home. On the media used, routine maintenance needs to be done so that this PLC learning media can work optimally. Keywords: Electric Motor Installation, ADDIE, PLCDOI: http://dx.doi.org/10.23960/jpvti.v3.i1.202108