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PENGARUH KOMPENSASI BONUS DAN LEVERAGE TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH VARIABEL UKURAN PERUSAHAAN Pangaribuan, David; Rely, Gilbert; Aditia, Dimas
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 2 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i2.4314

This study aims to analyze and test empirically the effect of bonus compensation, leverage and moderating company size on earnings management practices in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2018 – 2021). This research is a quantitative research using purposive sampling with 45 samples. The results of the study show that bonus compensation, leverage and firm size have a positive effect on earnings management. Furthermore, company size moderates Bonus Compensation and leverage on earnings management. Suggestions for future research need to link earnings management practices with good governance, profitability, and audit quality and expand the research sample using a cross section or time series with a longer time horizon.

Use of Social Media in Schools and Madrasas: A Systematic Review of Social Studies Learning Innovations Asy'arie, Bima Fandi; Mariyana, Weni; Haq, Fauzi Nadziiran; As’ad, Muhammad Syihab; Aditia, Dimas
Southeast Asian Journal of Islamic Education Vol 7 No 2 (2024): Southeast Asian Journal of Islamic Education, December 2024
Publisher : Faculty of Education and Teacher Training of UINSI Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/sajie.v7i2.9051

This study aims to identify and analyze the benefits and negative impacts of using social media (TikTok, YouTube, WhatsApp) as an innovation in Social Science learning in schools and madrasas. This research used a systematic literature review (SLR) type, with a qualitative approach. Research period focused on years (2020-2024). Database was obtained from “Google Scholar” and “ScienceDirect”. Then, we conducted a bibliometric analysis to understand the bibliographic landscape with “VOSviever”. To obtain the credibility of the data as the main finding of 35 article documents, we used the “Publish or Perish”. The findings include: First, the use of social media in learning can create effective learning situations, provide quick access, allow for discussions between teachers and students online. With teacher guidance, social media can enrich the learning experience and increase student engagement in learning. Second, that the use of social media in learning might have negative effects such as internet connection disruptions that affect learning, indications of addiction to negative content, disruption of student’s concentration, reduced direct interaction, and problems such as privacy and security. The integration of digital platforms in learning can increase student motivation, expand access to information, and encourage collaboration. However, there is a need for teacher training on digital literacy to ensure wise use, and reduce the risk of spreading irrelevant information. This research encourages the curriculum development that accommodates the planned use of social media, so that students not only become consumers of information, but also creators of critical and creative content.

The effectiveness of the outing class method in history learning: A quantitative and bibliometric approach Septiyaningsih, Imada Cahya; Setiawan, Risky; Aditia, Dimas
Harmoni Sosial: Jurnal Pendidikan IPS Vol. 12 No. 1 (2025)
Publisher : Program Pascasarjana Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/hsjpi.v12i1.83842

History learning has great potential in building students' historical awareness. However, most students still find it difficult to understand historical concepts, especially those related to past events and cannot be experienced directly. This research evaluates how effective the outing class method is in comparison to traditional methods for enhancing history learning outcomes. Utilizing a quasi-experimental design that incorporates pre-tests and post-tests within the control group, a quantitative approach is employed in this study. A sample comprising two classes X at SMA N 1 Dukuhwaru was determined using a random sampling technique. The experimental group engaged with the outing class method, whereas the control group followed the conventional approach. Findings from the paired sample t-test indicated a notable improvement in the experimental group (p < 0.05), with the average post-test score rising from 71.3 to 89.0, while the control group only increased from 66.7 to 69.8. Bibliometric analysis also shows a lack of similar research in the historical context. The study confirms that Outing Classes can significantly improve student learning outcomes, as well as recommending broader implementation in the history curriculum for a more contextual and interactive learning experience.

PENGARUH KOMPENSASI BONUS DAN LEVERAGE TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH VARIABEL UKURAN PERUSAHAAN Pangaribuan, David; Rely, Gilbert; Aditia, Dimas
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 2 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i2.4314

This study aims to analyze and test empirically the effect of bonus compensation, leverage and moderating company size on earnings management practices in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2018 – 2021). This research is a quantitative research using purposive sampling with 45 samples. The results of the study show that bonus compensation, leverage and firm size have a positive effect on earnings management. Furthermore, company size moderates Bonus Compensation and leverage on earnings management. Suggestions for future research need to link earnings management practices with good governance, profitability, and audit quality and expand the research sample using a cross section or time series with a longer time horizon.

Penyuluhan Kesehatan Ibu Hamil Cerdik Hadapi Pre Eklampsi dan Kecemasan Pratiwi, Liliek; Gunawan, Ahmad Ade; Maharani, Aini Novita; Kusmayanti, Annissa Dwi; Rahmah, Atika; Wiyanto, Ayuni Rahma; Kamalin, Cleafatra Nurlaili; Aditia, Dimas; Lestari, Dini Ayu; Rochmah, Fahdzah Amalia; Tuzzaqroh, Fatimah; Qolbi, Fida Zauhair; Rosalia, Geulis Diah; Zuliyanti, Iklima; Nurbayani, Marta; Amalia, Mila; Putri, Nadya Restu; Maulidiyah, Nazwa; Hakimah, Nur Ba’iyyah; Fajri, Rafli Al; Roslinah, Roslinah; Alvaralisa, Rosmala Adawiyah; Maolana, Sandi; Fadhilah, Syahrul; Oktavia, Widia Shalva; Yuliyana, Yuliyana; Maharani, Yunita; Salsabila, Zahrha Ratna
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.859

Discovery and treatment of preeclampsia too late can be a life-threatening condition for both the mother and the child over the course of the pregnancy. Moreover, pregnancy-related anxiety might worsen the health of the mother and influence the baby's development. For this reason, it is imperative that expectant mothers be more ready to deal with these two problems by having the appropriate knowledge. By increasing awareness and encouraging prevention, this community service event was intended to inform expectant mothers about health concerns and help them to make more informed choices on how to control the risks of preeclampsia and anxiety. The event's informative lectures at the Village Hall were followed by casual conversations and a quiz based on the training material, which was utilized to hand out useful door prizes. The Sukasari Village Hall in Mandirancan, Kuningan District, provided the venue for all events. Participants had become more familiar about the signs of preeclampsia, how to regulate blood pressure, and basic relaxation techniques to lower anxiety following the assessment. Furthermore emphasized at the event was the essential part family support has in helping expected moms maintain their mental and physical health. Continuous instruction and an inclusive approach including all stakeholders should help to create a shared awareness of the need to recognize preeclampsia early and control stress throughout pregnancy. Translated using DeepL. com's free version.

Taman Baca Masyarakat Iqra Aksara Lampung Sebagai Upaya Pelestarian Budaya Lampung Di Daerah Way lima Pesawaran Jovanda, Renaldy; Fradila, Renata; Aditia, Dimas; Sumargono, Sumargono
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 21, No 3 (2021): Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sb.01710

The Iqra Aksara Community Reading Garden Program as a medium in the teaching and learning process that is applicative is expected to foster student interest and motivation in learning the Lampung language. One of the factors that affect the quality of education is the presentation of creative and innovative learning materials. Related to this, it is necessary to have learning media that can attract students' interest in learning. Besides the media, creative teachers are also needed who have expertise in the field of information technology and computers, so it is important to carry out socialization that contains education and inculcation of community-based cultural values. This activity is carried out with the hope that students can make the best use of it, as well as the hope that in the future it will bring up local communities who are more loyal to contribute to continue to spread the teaching of the Lampung language among the younger generation. Based on the existing problems related to the urgency of the Lampung language in this increasingly unstoppable era of globalization, it is necessary to make a new breakthrough in the field of social services intended for students in learning the Lampung language.

Gerakan Feminisme Fujinkai dalam Perspektif Sejarah Perjuangan Perempuan di Indonesia Aditia, Dimas; Lestari, Erika Sukma; Adelia, Dea Nuci; Arif, Suparman; Perdana, Yusuf
Fajar Historia: Jurnal Ilmu Sejarah dan Pendidikan Vol 6 No 1 (2022): Juni
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/fhs.v6i1.5145

The Dutch defeat of its rule in the colonies ended the practice of colonialism and western-style imperialism. However, that does not necessarily make Indonesia immediately free and independent just like that. During the Japanese rule, various forms of propaganda were introduced, one of which was Fujinkai which was made at the beginning of the Japanese occupation of Indonesia. Fujinkai became a women's organization, significantly overshadowing all women's activities at that time. This study aims to study the Fujinkai Feminism Movement from the Perspective of the History of Women's Struggle in Indonesia. At the same time, there is also a line of supporters who participate in the Japanese tantara. The method used in this study is a historical method consisting of 5 stages: determination of topics, source collection (heuristic), source criticism, interpretation, and writing (historiography). The result of this research includes looking at Fujinkai's role in the history of Indonesian women's struggle in the field of Education and social activities, establishing relationships with Japan in the fields of arts and virtues, and sharpening science and skills training.Kekalahan Belanda atas kekuasaannya di daerah jajahan mengakhiri praktik kolonialisme dan imperialisme ala barat. Namun, hal itu tidak serta merta membuat Indonesia langsung merdeka dan merdeka begitu saja. Pada masa pemerintahan Jepang, berbagai bentuk propaganda diperkenalkan, salah satunya adalah Fujinkai yang dibuat pada awal pendudukan Jepang di Indonesia. Fujinkai menjadi organisasi wanita, yang secara signifikan menaungi semua aktivitas wanita saat itu. Penelitian ini bertujuan untuk mengkaji gerakan feminisme Fujinkai dari perspektif sejarah perjuangan perempuan di Indonesia. Pada saat yang sama, ada juga barisan pendukung yang ikut serta dalam tantara Jepang. Metode yang digunakan dalam penelitian ini adalah metode sejarah yang terdiri dari 5 tahap: penentuan topik, pengumpulan sumber (heuristik), kritik sumber, interpretasi, dan penulisan (historiografi). Hasil penelitian ini antara lain melihat peran Fujinkai dalam sejarah perjuangan perempuan Indonesia di bidang pendidikan dan kegiatan sosial, menjalin hubungan dengan Jepang dalam bidang seni dan kebajikan, serta mengasah ilmu pengetahuan dan pelatihan keterampilan.

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