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Pengaruh Good Corporate Governance, Financial Distress Dan Ukuran Perusahaan Terhadap Manajemen Laba Hadi Sucipto; Umi Zulfa
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 4 No. 1 (2021): Januari (2021) - Juni (2021)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v4i1.737

Abstract

This study aims to determine the effect of Good Corporate Governance, Financial Distress and Company Size on earnings management calculated using discretionary accruals. This type of research is a quantitative description research. This research uses purposive sampling method as a method of selecting samples. The population in this study were all 10 pharmaceutical companies listed on the Indonesia Stock Exchange (BEI). Based on predetermined criteria, there are 7 companies with an observation period of 5 years from 2015-2019. Hypothesis testing in this study uses multiple regression analysis techniques. The results of this study indicate that Good Corporate Governance has no significant effect on earnings management, financial distress has no significant effect on earnings management and firm size has no significant effect on earnings management.
Loose Parts Media in Islamic Religious Education Learning at Mutiara Ibu Elementary Sudadi; Umi Zulfa; Sutarman; Parjiman; Rose Kusumaningratri; Antoni; Siti Munawaroh
Bulletin of Pedagogical Research Vol. 5 No. 1 (2025): Bulletin of Pedagogical Research
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bpr.v5i1.1754

Abstract

Loose parts are materials that can be moved, combined, separated, and reassembled in various ways. Loose parts can be natural or synthetic materials that are used creatively and flexibly to support learning. This study aims to determine the effectiveness of using loose parts media in Islamic Religious Education (PAI) learning at SD Mutiara Ibu Purworejo. This study uses a descriptive qualitative method with data collection techniques through observation and documentation during PAI learning activities. The results of the study indicate that the use of loose parts media can increase creativity, active participation, and students' understanding of PAI materials. With this media, students are more enthusiastic in learning PAI without feeling bored. In addition, there are challenges faced by teachers, namely in terms of selecting materials that are in accordance with the material and managing learning activities. However, with good planning, loose parts media can finally become an effective innovation to improve the quality of PAI learning at SD Mutiara Ibu.
PARENTING ISLAM DI ERA DIGITAL: KAJIAN KONSEPTUAL MODEL PENGASUHAN TAWAZUN - MASLAHAH Umi Zulfa
Jurnal Warna Vol. 9 No. 2 (2025): Jurnal Warna Volume 9 Nomor 2 Desember 2025
Publisher : Program Studi Pendidikan Islam Anak Usia Dini Fakultas Keagamaan Islam UNUGHA Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52802/warna.v9i2.1714

Abstract

The digital era presents both opportunities and challenges for child upbringing in the Islamic perspective. Previous studies have mostly emphasized the threats of technology, while research that integrates Qur’anic principles with adaptive strategies in the digital space remains limited. This study aims to formulate a conceptual model of Islamic parenting in the digital era that preserves children’s innate nature (fitrah), morals, and worship orientation. The research employed a library research approach with qualitative analysis based on a synthesis of literature from books, scholarly journals, and relevant documents. Data were analyzed using content analysis to identify concepts, challenges, principles, and strategies of Islamic parenting relevant to technological developments. The findings reveal that Islamic parenting in the digital era is a child-rearing process grounded in the values of the Qur’an and Sunnah with contextual adjustments to technological advancements, enabling technology to serve as a medium for faith-based education. Identified challenges include exposure to content contrary to Sharia, risks of digital addiction, degradation of family communication quality, and weak Islamic digital literacy. Five main strategies are proposed: contextual application of Qur’anic principles, building tech-life balance, cultivating digital khushu’, establishing an Islamic Digital Literacy Center, and strengthening supervision and Islamic role modeling in the digital space. In conclusion, this study introduces the Tawazun–Maslahah Parenting Model as a comprehensive and adaptive framework for Islamic parenting in the digital era, offering practical implications for parents in guiding children’s digital engagement, for educators in integrating Islamic digital literacy into learning environments.