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All Journal PRODUCTUM : Jurnal Desain Produk (Pengetahuan dan Perancangan Produk) Jurnal Ilmiah Keperawatan (Scientific Journal of Nursing) JURNAL PENDIDIKAN TAMBUSAI JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Wahana Pendidikan Muhammadiyah Medical Journal Satwika: Jurnal Pengabdian kepada Masyarakat Mudabbir: Journal Research and Education Studies Madani: Multidisciplinary Scientific Journal Buletin Ilmiah Ilmu Komputer dan Multimedia (BIIKMA) RechtIdee Wistara: Jurnal Pendidikan Bahasa dan Sastra FAWAID: Sharia Economic Law Review Advances in Management & Financial Reporting Indonesian Journal of Humanities and Social Sciences Jurnal Pengabdian Masyarakat Wadah Publikasi Cendekia Journal Social Engagement: Jurnal Pengabdian Masyarakat Jurnal Indonesia Mengabdi Perspectives in Mathematics and Applications (PERMATA)
Ramadhani, Alya
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PENGARUH EARNING POWER, LEVERAGE, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL Ramadhani, Alya; Nurlaili, Nurlaili; Devi, Yulistia
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 2 (2025): May 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i2.2956

Abstract

Abstract: The growing practice of earnings management by businesses, particularly those in the healthcare industry listed on the Indonesia Stock Exchange (IDX) for the 2022–2023 period, is what spurred this study. Financial reports may lose credibility as a result of this technique since the data presented no longer accurately depicts the state of the business. Earning power, leverage, and free cash flow are some of the characteristics that are thought to be the primary causes of earnings management. Nonetheless, institutional ownership is thought to be able to regulate the connection between these elements and earnings management strategies due to its substantial monitoring role. This study uses a quantitative technique and secondary data from the annual reports of 25 companies in the healthcare sector. The analysis techniques used are panel data regression and moderated regression analysis (MRA), both of which are made possible by the EViews 12 program. The results of the study show that free cash flow and earning power considerably deteriorate earnings management, whereas leverage greatly enhances it. Additionally, it has been shown that while institutional ownership can lessen the effect of free cash flow on earnings management, it is unable to lessen the influence of earning power and leverage. This research highlights how crucial institutional ownership is in regulating earnings management techniques, particularly in light of the post-pandemic economic recovery. Keyword: earnings management, earning power, free cash flow, institutional ownership, leverage. Abstrak: Meningkatnya praktik ini didasarkan pada manajemen laba perusahaan, termasuk perusahaan dengan terdaftar pada Bursa Efek Indonesia (BEI) antara tahun 2022 dan 2023. Praktik ini dapat mengurangi kredibilitas laporan keuangan karena informasi yang diberikan tidak mencerminkan keadaan sebenarnya perusahaan. Karena memiliki fungsi pengawasan yang kuat, kepemilikan institusional diperkirakan mampu memoderasi hubungan antara elemen-elemen tersebut dengan praktik manajemen laba. Di sisi lain, beberapa elemen, seperti kekuatan pendapatan, leverage, dan aliran kas bebas, dianggap sebagai pemicu utama munculnya manajemen laba. Pendekatan kuantitatif dipakai pada kajian ini, juga data sekunder dengan digunakan berasal dari laporan tahunan 25 perusahaan dalam bidng perawatan kesehatan. Analisis regresi moderat (MRA) dan regresi data panel dijalankan menggunakan program EViews 12. Perolehan kajian memerlihatkan bahwasanya kepemilikan institusional memoderasi dampak free cash flow pada manajemen laba, tetapi dampak earning power dan leverage sangat negatif. Hasil ini menunjukkan betapa pentingnya kepemilikan institusional dalam mengatur praktik manajemen laba, terutama dalam pemulihan ekonomi setelah pandemi. Kata kunci: earning power, free cash flow, kepemilikan institusional, leverage, manajemen laba.
Standard Clauses: Measuring Dilemmas in Theory Baso, Fatihani; Uke, La Ode Muhammad Iman Abdi Anantomo; Iswandi, Iswandi; Djaoe, Andi Novita Mudriani; Ramadhani, Alya
RechtIdee Vol 20, No 1 (2025): JUNE
Publisher : Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ri.v20i1.29842

Abstract

The study aims to measure this dilemma through the theories of natural law, utilitarianism, and positivism. It employs a qualitative approach using library research and normative juridical analysis. Despite their role in enhancing transactional efficiency, standard clauses often obscure critical rights and responsibilities, particularly for consumers who lack the bargaining power or legal literacy to fully comprehend or negotiate contract terms. This condition is increasingly urgent in the context of digital transactions on e-commerce platforms, etc where standard clauses are not only more prevalent but also more opaque. Existing scholarship has yet to explore how consumer legal literacy—or the lack thereof—affects the understanding, acceptance, and contestation of standard clauses in the digital marketplace. This study fills that gap by integrating legal theory with a critical analysis of consumer awareness, offering a novel perspective on the intersection between legal formalism and substantive justice in contemporary consumer contracting. The results indicate that standard clauses are deemed unjust based on natural law theory due to their formulation often violating universal moral principles, which demand mutual agreement and fairness for all parties. According to utilitarian theory, standard clauses are beneficial if they serve all parties; however, since they mainly benefit business actors, the usefulness is limited and creates imbalance. Meanwhile, positivist theory considers standard clauses legally valid as long as they adhere to the pacta sunt servanda principle—once written and agreed upon, the contract is binding law for the parties. Although standard clauses promote business efficiency, the imbalance in bargaining power may disadvantage consumers, who must therefore critically assess their ability to accept or reject the contract.
Sosialisasi Anti Bullying di SMP Negeri 12 Makassar Malik, Saharuddin; Olii, Ilham; Putri, Salsabillah Akvina; Amiruddin, Ilfa Muthi A; Ramadhani, Alya
Journal Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2025): September 2025
Publisher : akultas Ilmu Sosial dan Ilmu Politik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/sosial.v2i1.379

Abstract

Penelitian ini bertujuan untuk meningkatkan kesadaran siswa mengenai dampak negatif bullying serta membentuk lingkungan sekolah yang aman dan saling menghormati. Kegiatan dilaksanakan melalui sosialisasi di SMP Negeri 12 Makassar dengan metode ceramah interaktif, diskusi, kuis, dan simulasi. Hasil kegiatan menunjukkan siswa mampu mengidentifikasi bentuk bullying, memahami dampaknya, serta menunjukkan empati dan sikap saling menghargai. Guru memberikan tanggapan positif dan menilai kegiatan ini bermanfaat dalam membentuk karakter siswa. Dengan demikian, pendidikan anti bullying efektif diterapkan sejak dini dengan pendekatan interaktif dan partisipatif.   Kata Kunci: Bullying; Pendidikan Karakter; Anti Bullying
Pendidikan Bagi Kader Kesehatan Desa Sungai Rangas Ulu tentang Demam dan Keamanan Obat pada Ibu Hamil Mustaqimah, Mustaqimah; Ariani, Malisa; Aryzki, Saftia; Ramadhani, Alya; Sudarya, Maharani Fitria; Rustiana, Rustiana; Saputri, Rina; Hakim, Ali Rakhman
Jurnal Pengabdian Masyarakat Wadah Publikasi Cendekia Vol 2 No 1 (2025): Jurnal Pengabdian Masyarakat WPC
Publisher : CV. Wadah Publikasi Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63004/jpmwpc.v2i1.602

Abstract

Kader kesehatan desa merupakan tenaga kesehatan desa yang berasal dari masyarakat desa. kader kesehatan desa perlu mendapatkan pendidikan berkelanjutan tentang informasi kesehatan. Diantaranya pengetahuan tentang demam dan obat yang aman untuk ibu hamil merupakan informasi perlu dipahami dengan baik oleh kader kesehatan. Kegiatan ini dengan tujuan meningkatkan pengetahuan kader kesehatan tentang penanganan demam dan penggunaan obat aman untuk ibu hamil. Penggunaan obat yang aman pada ibu hamil merupakan aspek penting untuk mencegah efek samping pada ibu maupun janin, sedangkan pemahaman tentang penanganan demam diperlukan untuk memastikan tindakan yang tepat saat terjadi kenaikan suhu tubuh. Metode yang digunakan dalam kegiatan ini adalah penyampaian materi secara langsung dengan media berupa PowerPoint, leaflet, dan modul. Sebanyak 8 orang kader Desa Sungai Rangas Ulu berpartisipasi dalam kegiatan ini. Proses kegiatan dimulai dengan pemberian pre-test, dilanjutkan dengan penyampaian materi, diskusi interaktif, dan diakhiri dengan post-test untuk mengevaluasi peningkatan pengetahuan kader. Hasil dari kegiatan menunjukkan adanya peningkatan pengetahuan kader mengenai penanganan demam dan obat yang aman untuk ibu hamil setelah edukasi dilakukan.
Pendekatan Empati dalam Manajemen Krisis Maskapai: Studi pada Batik Air Ramadhani, Alya; Ayuningtyas, Fitria
JOM Vol 5 No 4 (2024): Indonesian Journal of Humanities and Social Sciences, Desember 2024
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/ijhass.v5i4.6310

Abstract

The incident involving a pilot falling asleep on duty with Batik Air highlights the importance of empathetic and transparent crisis communication in maintaining a company's reputation and public trust. This study aims to analyze the role of emotional approaches in crisis communication and how empathy-driven communication strategies can be used to restore public trust and protect the company's reputation. The research employs a qualitative method with a case study approach, analyzing data from media reports, official company statements, and relevant crisis communication literature. The findings indicate that communication sensitive to public emotions, including acknowledgment of mistakes, a sincere apology, and the communication of corrective action plans, can significantly ease emotional tensions and enhance customer trust. This study underscores the importance of building emotional connections with the audience through empathy-oriented communication strategies. On the other hand, Batik Air's defensive approach, while based on risk considerations, was not fully effective in alleviating the crisis. The study concludes that a sincere apology and acknowledgment of mistakes are more effective in rebuilding public trust and improving the company's image. The theoretical implications of these findings emphasize the need for integrating both technical and emotional elements in crisis communication strategies, highlighting the necessity for companies to prioritize empathy in their responses to crises.
Netraspoon: Inovasi sendok makan ergonomis berindikator suhu untuk mendukung kemandirian anak tunanetra Wicaksono, Gregorius Guntur Jembar; Ramadhani, Alya; Anggraheni, Sinta Nur; Sutjiadi, Corinthia Gabrielle; Enoch, Arethusa Guinevere Dova; Mutmainah, Baridah
PRODUCTUM Jurnal Desain Produk (Pengetahuan dan Perancangan Produk) Vol 8, No 2 (2025)
Publisher : Institut Seni Indonesia Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24821/productum.v8i2.17594

Abstract

Netraspoon is an innovative eating utensil designed for blind children aged 6–15 years, aimed at enhancing independence and safety. The spoon is equipped with a temperature sensor and vibration indicator that alerts the user when the food reaches 50 degrees Celsius. The study employed a design thinking approach involving 20 blind children and educators from special needs schools and blind foundations in Jakarta and Yogyakarta as participants. The development process went through the stages of empathize, define, ideate, prototype, and test. Trial results showed that Netraspoon is easy to use, comfortable to hold, and helps blind children recognize hot food temperatures, thereby reducing the risk of mouth injury. Its ergonomic design with a 90-degree angle and food-grade materials supports product safety and comfort. This innovation provides an effective solution to support the independence of blind children in Indonesia.
Analisis Nilai Disiplin, Tanggung Jawab dan Sopan Santun di SDN 002 Rambah Samo Putri, Sri Kamsia; Memeytan, Memeytan; Ramadhani, Alya; Tbn, Puja Asriani; Hasibuan, Abdul Putra Ginda
MUDABBIR Journal Research and Education Studies Vol. 5 No. 2 (2025): Vol. 5 No. 2 Juli-Desember 2025
Publisher : Perkumpulan Manajer Pendidikan Islam Indonesia (PERMAPENDIS) Prov. Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56832/mudabbir.v5i2.2065

Abstract

Penelitian ini bertujuan untuk mengevaluasi nilai disiplin, tanggung jawab, dan sopan santun siswa melalui kegiatan observasi kelas sebagai bagian dari upaya peningkatan karakter peserta didik dalam lingkungan sekolah. Fokus utama penelitian diarahkan pada bagaimana ketiga nilai tersebut ditampilkan siswa dalam perilaku sehari-hari selama proses pembelajaran berlangsung. Metode penelitian yang digunakan adalah observasi kualitatif dengan mencatat secara langsung berbagai tindakan, interaksi, dan pola perilaku siswa selama berada di dalam kelas. Data dikumpulkan melalui lembar observasi, catatan lapangan, dan dokumentasi pendukung. Hasil penelitian menunjukkan bahwa nilai disiplin siswa terlihat dari kemampuan mereka mengikuti aturan kelas, ketepatan waktu, serta kesiapan dalam menerima pelajaran. Nilai tanggung jawab tercermin melalui penyelesaian tugas tepat waktu, penggunaan fasilitas kelas secara benar, dan partisipasi aktif dalam kegiatan pembelajaran. Sementara itu, nilai sopan santun tampak dari cara siswa berkomunikasi dengan guru dan teman sebaya, penggunaan bahasa yang santun, serta sikap saling menghargai.
Pelatihan Pemanfaatan Lingkungan Sekolah sebagai Media Pembelajaran Berbasis Lingkungan untuk Guru SD Sofiasyari, Irma; Ibrahim S, Moch Bayu; Kafah, Anisa Khayati Nur; Yuliana, Rika; Fachrulloh, Diandra; Ramadhani, Alya
Jurnal Indonesia Mengabdi Vol. 7 No. 2 (2025): December Edition
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STKIP Nurul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30599/90375d19

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan kompetensi guru sekolah dasar dalam memanfaatkan lingkungan sekolah sebagai media pembelajaran berbasis lingkungan. Kegiatan dilaksanakan di SD Negeri Mekarwangi, Kabupaten Bogor, melalui tahapan perencanaan, pelaksanaan pelatihan, pendampingan, evaluasi, serta refleksi dan tindak lanjut. Metode yang digunakan meliputi sosialisasi interaktif, diskusi, serta latihan praktik dalam penyusunan perangkat pembelajaran berbasis lingkungan, disertai pemberian pretest dan posttest untuk mengukur peningkatan pemahaman guru. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kemampuan guru dalam merancang serta menerapkan pembelajaran yang kontekstual, tematik, dan berbasis lingkungan. Penerapan pembelajaran oleh guru setelah mengikuti pelatihan memberikan dampak tidak langsung terhadap peningkatan motivasi, keterlibatan, dan prestasi belajar siswa pada ranah kognitif, afektif, dan psikomotor, serta mendukung pembentukan karakter peduli lingkungan melalui pembiasaan dan partisipasi dalam kegiatan lingkungan sekolah. Dengan demikian, pemanfaatan lingkungan sekolah sebagai media pembelajaran oleh guru berpotensi menjadi pendekatan pedagogis yang efektif, relevan, dan berkelanjutan di sekolah dasar.
Perkembangan Pemikiran Keagamaan Remaja Perspektif Psikologi Agama di MTS AL-MA’MUR Mailani, Putri; Ramadhani, Alya; Aulia, Najwa Fadhila; Hikmah, Nurul; Batubara, Noor Azida
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

This study examines the development of adolescents' religious thinking from the perspective of psychology of religion at MTs Al-Ma’mur Bekasi, where challenges such as puberty, social media, and low economic backgrounds threaten religious conviction stability. The objectives are to analyze religious character building strategies, identify supporting-inhibiting factors, and recommend adaptive models. It employs a qualitative descriptive approach with in-depth interviews. The population includes the principal, 23 teachers, and 100 students in grades VII-IX; purposive snowball sampling targeted key informants. Instruments comprised semi-structured interview guides, observation sheets, and documentation; data analysis used Miles and Huberman's thematic technique. Results reveal effective strategies like congregational prayer habituation in public mosques, student leadership roles, and three-pillar collaboration (school, family, community), despite social media barriers. The conclusion recommends mosque-based habit-building integration for similar madrasahs to enhance adolescent religious resilience.
Peta Penelitian SEIRS-Vaksin COVID-19: Analisis Tren, Temuan, dan Tantangan Model Matematika Fauzan, Muhamad Fahri; Ramadhani, Alya; Maywanti, Dara; Fahmi, Aban Subanul; Sukmaangara, Bayu
Perspectives in Mathematics and Applications Vol 1 No 02 (2025): Desember
Publisher : Kreasi Pustaka Mandiri (Krestama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66256/permata.v1i2.25

Abstract

The control of the COVID-19 pandemic requires mathematical models that are able to accommodate complex immune dynamics, especially waning immunity phenomena and vaccination interventions. This study conducted a Systematic Literature Review using the PRISMA protocol to map trends, findings, and methodological challenges in SEIRS-Vaccination modeling. Of the 80 articles identified in the initial stage, 56 articles met the inclusion criteria and were analyzed. Furthermore, 11 articles were selected through purposive sampling techniques as representative samples for in-depth comparative analysis of five main methodology categories: Deterministic (ODE), Optimal Control, Fractional Order, Data Assimilation/Stochastic, and Spatial. The results of the literature synthesis reveal a significant paradigm shift from classical deterministic models that focused on stability analysis  static towards a more adaptive model. Specifically, this study identifies the use of the Ensemble Kalman Filter for estimation of dynamic parameters and Optimal Control Theory for resource allocation strategies as the dominant methodological trends. The model's findings consistently validate that vaccination rate is the most sensitive intervention parameter, but its long-term effectiveness is highly dependent on the duration of immunity. The study concludes the need to develop a hybrid model that integrates stochastic approaches and optimal control to generate more precise policy recommendations in the future.
Co-Authors Ahmad, Azis Ali Rakhman Hakim Amiruddin, Ilfa Muthi A Ana Kuswanti Anggraheni, Sinta Nur Anisa, Syifa Apriani, Anti Ariani, Malisa Aries Saifudin Aryzki, Saftia Aulia, Najwa Fadhila Baso, Fatihani Batubara, Noor Azida Bayu Sukmaangara Brillian Prince Djaoe, Andi Novita Mudriani Enoch, Arethusa Guinevere Dova Fachrulloh, Diandra Fahmi, Aban Subanul Fauzan, Muhamad Fahri Fedrina, Rezka Fitria Ayuningtyas Hasibuan, Abdul Putra Ginda Hazizah, Mawaddah Tuhfah Hermana, Cecep Ibrahim S, Moch Bayu Irma Sofiasyari Iswandi Kafah, Anisa Khayati Nur Lailan Safina Nasution Mailani, Putri Malik, Saharuddin Marisa, Gladis Nina Maywanti, Dara Meilani Meilani, Meilani Memeytan, Memeytan Mustaqimah Mustaqimah Mutmainah, Baridah Nurfauzi, Muhammad Aqmal Nurlaili Nurlaili Nurul Hikmah Olii, Ilham Putri, Helda Putri, Salsabillah Akvina Putri, Sri Kamsia Rahmadi, Afdal Rakhmadi Rahman Rika Yuliana, Rika Rina Saputri Rustiana Rustiana Sadam Husein, Muhammad Siddiq, Muhammad Hasan As- Sudarya, Maharani Fitria Suryaningsih, Yeni Sutjiadi, Corinthia Gabrielle Tbn, Puja Asriani Tri Rahayu, Ayu Uke, La Ode Muhammad Iman Abdi Anantomo wahyuni wahyuni Wicaksono, Gregorius Guntur Jembar Yulistia Devi Zaenal Abidin, Arya Zulka, Ayesia Natasya