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EKSPLORASI REAL EARNINGS MANAGEMENT: DAMPAK OVERCONFIDENCE MANAJERIAL DAN KEAHLIAN AKUNTANSI KOMITE AUDIT Saputri, Ulfah Tika; Agustina, Fitri; Murramah, Ulfah; Zulkifli
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15546291

This study aims to examine the effect of managerial overconfidence and accounting and financial expertise in the audit committee on the practice of real earnings management (REM) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. REM is a form of earnings manipulation carried out through real operational activities, which is generally difficult to detect through conventional financial statements. The research sample was selected using purposive sampling based on specific criteria, resulting in 86 companies with a total of 430 observations over five years. Data analysis was conducted using panel data regression with a random effect model approach. The results show that managerial overconfidence has a positive and significant effect on REM, indicating that higher levels of managerial confidence are associated with a greater tendency to engage in real earnings manipulation. In contrast, accounting and financial expertise within the audit committee does not have a significant effect on REM practices. These findings support agency theory, which suggests that opportunistic managerial behavior can be a key driver of REM, particularly when internal monitoring mechanisms are not functioning effectively. Keywords: managerial overconfidence, audit commitee with accounting and finance expertise, real earnings management.

Penerapan Model Problem Based Learning dengan Pendekatan Teaching at the Right Level (TaRL) untuk Meningkatkan Hasil Belajar IPAS Peserta Didik Kelas VI B UPT SD Negeri 060913 Medan Simarmata, Kiki Mewani; Mushlihuddin, Rahmat; Agustina, Fitri
ALACRITY : Journal of Education Volume 5 Nomor 2 Juni 2025 | IN PRESS
Publisher : LPPPI Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/alacrity.v5i2.744

This study aims to improve the science learning outcomes of Grade VI B students at UPT SD Negeri 060913 Medan on the topic of the solar system through the implementation of the Problem Based Learning (PBL) model combined with the Teaching at the Right Level (TaRL) approach. The background of this study is the low learning outcomes and student participation, which are caused by the lack of variety in teaching methods and the failure to accommodate differences in levels of understanding. Students with varying abilities often do not receive learning treatment that suits their individual needs, resulting in difficulties in understanding the material. The subjects of this study consisted of 22 students. This research is a Classroom Action Research (PTK) conducted in two cycles, namely Cycle I and Cycle II. Each cycle consisted of the stages of planning, implementation of action, observation, and reflection. Data collection techniques were carried out using tests with question sheets and were analyzed by calculating the average scores and the percentage of classical completeness. The results of the study showed an improvement in learning outcomes from an average score of 74 with a completeness percentage of 64% in Cycle I to an average score of 89 with a completeness percentage of 91% in Cycle II. The findings indicate that the implementation of Problem Based Learning (PBL) with the Teaching at the Right Level (TaRL) approach is effective in improving students’ science learning outcomes and encouraging their active participation in the learning process.

BELAJAR ISLAM DENGAN HATI DAN AKSI: EFEKTIVITAS METODE BERCERITA DAN BERMAIN PERAN DALAM PAI Ritonga , Supardi; Maharani, Siti; Norwahyudi, Tri; Sarmila, Sarmila; Kobtiah, Mariatul; Ramadiani, Fani; Rahmawati, Siti Intan; Erwin, Cahya Ramadhani; Syahwira, Syahwira; Alfattah, Muhammad Rizki; Agustina, Fitri; Salsabilla, Marissa; Rendra, Muhammad Egi Khareza; Amira, Nur; Anastasya, Najwa
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 2 (2025): Volume 8 No. 2 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i2.46818

Proses pembelajaran Pendidikan Agama Islam (PAI) tidak cukup hanya berfokus pada penyampaian materi, tetapi juga perlu melibatkan pendekatan yang menyentuh aspek emosional dan mendorong penerapan nilai-nilai Islam dalam kehidupan sehari-hari. Penelitian ini bertujuan untuk menganalisis sejauh mana metode bercerita dan bermain peran efektif dalam meningkatkan pemahaman dan pengamalan ajaran Islam oleh siswa. Dengan menggunakan jenis penelitian deskriptif kualitatif, data diperoleh melalui studi kepustakaan (library research). Hasil penelitian menunjukkan bahwa metode bercerita mampu membangun empati dan pemahaman emosional terhadap nilai-nilai Islam, sementara metode bermain peran mendorong siswa untuk menginternalisasi ajaran melalui pengalaman langsung dan refleksi. Kedua metode ini terbukti meningkatkan keterlibatan siswa secara aktif serta memperkuat hubungan antara pengetahuan agama dengan praktik sehari-hari. Dengan demikian, pembelajaran PAI yang mengedepankan pendekatan hati dan aksi melalui cerita dan peran dapat menjadi strategi efektif dalam membentuk karakter islami generasi muda.

Hubungan antara Efikasi Diri dan Regulasi Diri dengan Prestasi Akademik pada Mahasiswa Program Studi Ilmu Al-Qur’an dan Tafsir UIN Raden Intan Lampung Agustina, Fitri; Malay, Muhammad Nursalim
ANFUSINA: Journal of Psychology Vol. 2 No. 2 (2019): ANFUSINA: Journal of Psychology
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ajp.v2i2.6100

Academic achievement is an achievement achieved by someone in the academic field. This achievement can be achieved if a person has confidence and has the ability to manage him/her-self. This study aims to determine the relationship between self-efficacy and self-regulation with academic achievement in 57 students of the Al-Qur'an Science study program and the interpretation of UIN Raden Intan Lampung. The sampling technique used is sampling total then analyzed by multiple regression analysis techniques. The results of this research analysis explain that there is a relationship between self-efficacy and self-regulation with academic achievement in students of the study program of the Qur'an and the interpretation of UIN Raden Intan Lampung with a correlation coefficient (R) = 0,859 and F = 76,136 with p = 0,000. Then, there is a significant relationship between self-efficacy and academic achievement in students, the results of the analysis obtained are with the value of rx1y = 0,817 with p = 0,000. Furthermore, there is a relationship between self-regulation and academic achievement in students seen from the results of calculations obtained by the value rx2y = 0,854 with p = 0,000.

Hubungan Pengetahuan Ibu Tentang Infeksi Saluran Pernapasan Akut Dengan Perilaku Pencegahan Infeksi Pernapasan Akut Agustina, Fitri; Sulistyarini, Wahyu Dewi
MNJ (Mahakam Nursing Journal) Vol 3 No 4 (2024): Nov 2024
Publisher : Poltekkes Kemenkes Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35963/mnj.v3i4.245

Background: Acute Respiratory Infection (ARI) is one of the health problems that often occurs in toddlers, especially in developing countries. ARI can cause high morbidity and mortality in children under the age of five. Good maternal knowledge about ARI will increase good ARI prevention behaviour. Purpose: This study aimed to determine the relationship between maternal knowledge about Acute Respiratory Infection and ARI prevention behaviour in toddlers Method: This study used a descriptive-analytical design with a cross-sectional design involving 120 respondents selected by non-probability sampling with accidental sampling techniques. Data were collected through a questionnaire that had been tested for validity previously. Data analysis was conducted using univariate and bivariate methods and the chi-square test. Results: good knowledge about ARI and good ARI prevention behaviour in their toddlers. Up to 80% of respondents had good knowledge about ARI, and 75% had good knowledge about ARI prevention behaviour. Bivariate analysis showed a significant relationship between maternal knowledge about ARI and toddler ARI prevention behaviour (p <0.000). This finding showed the importance of adequate knowledge in improving ARI prevention behaviour in toddlers. Conclusion: This indicates a significant relationship between knowledge and ARI prevention behaviour in toddlers at UPT Sotek Health Center

Hubungan Pengetahuan Ibu Tentang Infeksi Saluran Pernapasan Akut Dengan Perilaku Pencegahan Infeksi Pernapasan Akut Agustina, Fitri; Sulistyarini, Wahyu Dewi
MNJ (Mahakam Nursing Journal) Vol 3 No 4 (2024): Nov 2024
Publisher : Poltekkes Kemenkes Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35963/mnj.v3i4.245

Background: Acute Respiratory Infection (ARI) is one of the health problems that often occurs in toddlers, especially in developing countries. ARI can cause high morbidity and mortality in children under the age of five. Good maternal knowledge about ARI will increase good ARI prevention behaviour. Purpose: This study aimed to determine the relationship between maternal knowledge about Acute Respiratory Infection and ARI prevention behaviour in toddlers Method: This study used a descriptive-analytical design with a cross-sectional design involving 120 respondents selected by non-probability sampling with accidental sampling techniques. Data were collected through a questionnaire that had been tested for validity previously. Data analysis was conducted using univariate and bivariate methods and the chi-square test. Results: good knowledge about ARI and good ARI prevention behaviour in their toddlers. Up to 80% of respondents had good knowledge about ARI, and 75% had good knowledge about ARI prevention behaviour. Bivariate analysis showed a significant relationship between maternal knowledge about ARI and toddler ARI prevention behaviour (p <0.000). This finding showed the importance of adequate knowledge in improving ARI prevention behaviour in toddlers. Conclusion: This indicates a significant relationship between knowledge and ARI prevention behaviour in toddlers at UPT Sotek Health Center

Revolusi Industri 4.0: Mempersiapkan Generasi Unggul Melalui Inovasi Pendidikan Muis, Muhammad Aufa; Zulaiqah, Nur Alya; Sarmila, Sarmila; Amira, Nur; Handani, Rendy; Alfattah, M Rizki; Rahmadiani, Fani; Ramadhani, Dewi Puspa; Rendra, M Egy Khareza; Agustina, Fitri; Julita, Tria; Washilah, Washilah; Ridho, M; Hidayat, Rahmat; Salsabila, Marissa; Rahmawati, Siti Intan; Yanti, Siti Nurariza
Indonesian Journal of Education and Development Research Vol 3, No 2 (2025): Juli 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/ijedr.v3i2.6365

Revolusi Industri 4.0 menuntut adaptasi kuat dalam segala sektor, diantarannya pendidikan. Hal ini dicirikan oleh otomatisasi, digitalisasi, dan jaringan yang masif, menciptakan disrupsi besar dalam berbagai aspek. Artikel ini membahas tentang pentingnya mempersiapkan generasi unggul yang mampu menghadapi tantangan diera digititalisasi melalui inovasi pendidikan. penelitian ini menekankan perlunya kolaborasi antara instruktif mendidik dan industri untuk membuat pembelajaran yang relevan dengan kebutuhan pasar kerja masa depan dan menciptkan generasi yang berkompeten. Kajian ini menggunakan jenis kualitatif studi pustaka (Literature Riview) yaitu proses kajian yang dilakukan dengan mengumpulkan sumber-sumber kepustakaan. Adapun hasil temuan dari artikel ini yaitu, Revolusi Industri 4.0 bukan sekedar melampaui aspek teknologi semata namun juga menuntut perubahan mendasar bagi segala ranah kehidupan termasuk pendidikan, Revolusi Industri 4.0 menghadirkan peluang besar bagi peningkatan sumber daya manusia namun juga memiliki tantangan, perlunya transformasi pembelajaran untuk menyesuaikan materi pendidikan dengan teknologi industri 4.0 guna menciptakan generasi masa depan yang unggul.

Strategies for Enhancing the Resilience of Tourism Villages in Madura Using the House of Risk (HOR) Approach: Strategi Peningkatan Ketahanan Desa Wisata di Madura dengan Menggunakan House of Risk (HOR) Agustina, Fitri; Pramudea, Helen Intan; Cahyadi, Indra; Anna, Ika Deefi
PROZIMA (Productivity, Optimization and Manufacturing System Engineering) Vol. 9 No. 1 (2025): Juni
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Tourist villages are villages with distinctive traditions, arts, culture and customs passed down from generation to generation which are used as tourist attractions by local residents. The Central Bira Tourism Village with Lon Malang Beach is included in the advanced tourist village category according to jadesta.kemenparekraf.go.id. Based on the results of observations, the management of the Tourism Village has not thought about plans and strategies regarding further development related to the Tourism Village, it has only focused on improving infrastructure, there has not been a plan for further development of the tourism village which has the potential to create risks, and there is a need for strategies to deal with the emergence of these risks. Risk analysis and risk mitigation to prevent risks and disturbances that are likely to arise in tourism village development activities. Risk analysis and determining risk mitigation strategies using the House of Risk method which consists of two implementation stages. The first stage is to identify the risk event, and the cause of the risk, then an assessment of the severity and occurrence values is carried out, followed by providing a correlation assessment of the relationship between the risk event and the cause of the risk. The results of the correlation assessment obtain an Aggregate Risk Potential value. In the second stage, using the Pareto concept, 15 risk agents were identified based on the results of the top ranking, mitigation strategies were used by the tourism village to overcome risks to tourism management activities.

Adapting Muhammadiyah's Da'wah Strategies to Engage Generation Z in the Digital Age Agustina, Fitri; Asrofi, Asrofi; Hakim, Nur
Assyfa Journal of Multidisciplinary Education Vol. 2 No. 1 (2024): Assyfa Journal of Multidisciplinary Education (March)
Publisher : CV. Bimbingan Belajar Assyfa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61650/ajme.v2i1.754

This study examines the adaptation of Muhammadiyah's da'wah strategies to modern technological advancements, with a focus on engaging Generation Z, who are known for their tech-savviness. The research aims to identify effective methods for delivering religious messages to this demographic through digital platforms. Utilizing a library research method, analytical data were gathered from a variety of sources, including books, academic journals, research papers, and other relevant literature. The study found that Muhammadiyah's digital da'wah model is sufficiently flexible to integrate contemporary technological tools, ensuring continuous and effective religious communication. Specific findings highlight the importance of using social media, video content, and interactive online platforms to engage Generation Z. Additionally, the research underscores the need for da'i (preachers) to be well-versed in digital communication, possess deep knowledge of religious content, and create engaging, relevant material.This adaptive approach not only addresses technological advancements but ensures that the da'wah message is impactful and resonates with Generation Z. The practical implications of this study suggest that digital da'wah can significantly enhance the reach and effectiveness of religious communication in the modern age. In conclusion, Muhammadiyah's use of digital da'wah demonstrates its capacity to evolve and remain relevant, particularly in communicating with a tech-oriented audience like Generation Z.

Revolusi Industri 4.0: Mempersiapkan Generasi Unggul Melalui Inovasi Pendidikan Muis, Muhammad Aufa; Zulaiqah, Nur Alya; Sarmila, Sarmila; Amira, Nur; Handani, Rendy; Alfattah, M Rizki; Rahmadiani, Fani; Ramadhani, Dewi Puspa; Rendra, M Egy Khareza; Agustina, Fitri; Julita, Tria; Washilah, Washilah; Ridho, M; Hidayat, Rahmat; Salsabila, Marissa; Rahmawati, Siti Intan; Yanti, Siti Nurariza
Indonesian Journal of Education and Development Research Vol 3, No 2 (2025): Juli 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/ijedr.v3i2.6365

Revolusi Industri 4.0 menuntut adaptasi kuat dalam segala sektor, diantarannya pendidikan. Hal ini dicirikan oleh otomatisasi, digitalisasi, dan jaringan yang masif, menciptakan disrupsi besar dalam berbagai aspek. Artikel ini membahas tentang pentingnya mempersiapkan generasi unggul yang mampu menghadapi tantangan diera digititalisasi melalui inovasi pendidikan. penelitian ini menekankan perlunya kolaborasi antara instruktif mendidik dan industri untuk membuat pembelajaran yang relevan dengan kebutuhan pasar kerja masa depan dan menciptkan generasi yang berkompeten. Kajian ini menggunakan jenis kualitatif studi pustaka (Literature Riview) yaitu proses kajian yang dilakukan dengan mengumpulkan sumber-sumber kepustakaan. Adapun hasil temuan dari artikel ini yaitu, Revolusi Industri 4.0 bukan sekedar melampaui aspek teknologi semata namun juga menuntut perubahan mendasar bagi segala ranah kehidupan termasuk pendidikan, Revolusi Industri 4.0 menghadirkan peluang besar bagi peningkatan sumber daya manusia namun juga memiliki tantangan, perlunya transformasi pembelajaran untuk menyesuaikan materi pendidikan dengan teknologi industri 4.0 guna menciptakan generasi masa depan yang unggul.

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