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All Journal Diponegoro Journal of Accounting Jurnal Inovasi Pendidikan IPA Unnes Political Science Journal
Salman Ali
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Mathematics

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PENGARUH UKURAN AUDITOR, AUDITOR SPESIALISASI INDUSTRI DAN INDEPENDENSI AUDITOR TERHADAP PRAKTIK MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEX TAHUN 2010-2012) Salman Ali; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.53 KB)

Abstract

Earnings management rise as a direct consequence from the manager or preparers of financial statements to management accounting information efforts, especially, for the personal and / or company benefits. Earnings management occurs when managers use judgmen in financial reporting and transaction regulations to alter financial reports to mislead some stakeholders about the company's key financial performance, or to influence contractual outcomes that depend on reported accounting numbers.This research aimed to analyze the effect of auditor size, auditor industry specialization and auditor independence on earnings management using control variables, namely firm size , growth prospects, operating cash flow and leverage. This research use a company listed on the Indonesia Stock Exchange and incorporated in the Jakarta Islamic Index ( JII ) during 2010-2012 as samples, which is in accordance with the criteria established and acquired as many as 14 companies. This research uses multiple regression analysis test to determine the auditor size effect, auditor industry specialization and auditor independence on earnings management. Auditor size result reveals  positive and significants effect on earnings management, while the auditor industry specialization and auditor independence has no significant effect on earnings management. In control variables test, only the operating cash flows affect earnings management, While the company size, growth prospects and leverage does not affect the earnings management.
A Systematic Review of PjBL in Chemistry Education: Bridging Theory and Practice Aslam, Shazia; Ikhsan, Jaslin; Ali, Salman; Ali, Safdar
Jurnal Inovasi Pendidikan IPA Vol. 11 No. 2: October 2025
Publisher : Faculty of Mathematics and Natural Sciences, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jipi.v11i2.81122

Abstract

Project-based learning (PjBL) is an innovative educational approach that integrates real-world contexts to enhance student engagement and learning outcomes, particularly in chemistry education. This systematic review examines the effectiveness of PjBL in teaching organic compound separation techniques, a critical area in both academic and industrial applications. Based on a synthesis of 10 selected studies from the last five years, the review highlights the impact of PjBL on improving student engagement, conceptual understanding, and laboratory competencies. Students involved in PjBL activities showed greater motivation and deeper conceptual learning, particularly in mastering complex techniques such as chromatography and distillation. Furthermore, PjBL enhanced collaboration, critical thinking, and problem-solving through active participation in hands-on tasks. Despite these benefits, several challenges were identified, including limited resources, time constraints, and insufficient teacher training. This review offers strategic recommendations, including the development of low-cost resources and the expansion of professional development programs. Future research should investigate the long-term effects of PjBL on academic achievement and career readiness, especially within STEM education contexts
The Interplay of Public Health, Politics, and Economics in COVID-19 Border Control Strategies: A Comparative Study of Brunei Darussalam, UK, China, Germany, and Australia Lee, Brice Tseen Fu; Asihaer, Ayidana; Sims, Juan Pablo; Ali, Salman
Unnes Political Science Journal Vol 7 No 2 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/upsj.v7i2.75374

Abstract

This study investigates the effectiveness of border control in containing the spread of COVID-19. Through a literature review and discourse analysis, the study examines the pandemic response of China, the UK, Brunei Darussalam, Australia, and Germany, with a focus on their border control policies. The data collected suggests that countries with closed borders were more successful in dealing with the COVID-19 pandemic in terms of health statistics, such as the prevention of infection, hospitalization cases, and death rates. Effective domestic public health measures, including mask mandates and social distancing, were also found to be critical components of successful pandemic containment protocols. However, the study also highlights the impact of domestic and international relations and political perceptions on shaping each government’s pandemic response. The role of the economy was identified as the biggest factor contributing to the government decision to close their borders, with regime type considered to a certain extent as it allows for less pushback towards policy changes. Overall, the study suggests that a combination of effective domestic public health measures and border controls is critical to containing the spread of COVID-19.
Co-Authors Adityawarman Adityawarman Ali, Safdar Asihaer, Ayidana Aslam, Shazia Jaslin Ikhsan Lee, Brice Tseen Fu Sims, Juan Pablo