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All Journal Discovery : Jurnal Ilmu Pengetahuan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Rahma Febriyanti
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mathematics Other

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Pengaruh Model Pembelajaran Berbasis Masalah terhadap Kemampuan Berpikir Kritis Siswa SMP Materi Sistem Persamaan Linear Dua Variabel: The Effect of Problem-Based Learning Model on the Critical Thinking Ability of Junior High School Students Two-Variable Linear Equation System Material Sriwijayati, Anissa; Rahma Febriyanti; M. Ulul Albab
Discovery Vol 9 No 2 (2024): October 2024
Publisher : LPPM Universitas Hasyim Asy'ari Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/discovery.v9i2.7088

Abstract

This research was conducted on 8th class students of Junior High School 1 Sugio on the material of a system of two-variable linear equations by applying a problem-based learning model with the aim of knowing the effect of problem-based learning on students' critical thinking skills. This study is a quantitative research. The data obtained in this study were from tests taking 8A and 8B samples. The data analysis technique used are the normality test, homogeneity test and hypothesis test. In the Independent Sample T-Test hypothesis test decision making criteria it is said that if the Sig. (2-tailed) < 0.05 then it is accepted. In this study Sig. (2-tailed) less than 0.05 (0.017 < 0.05). So the hypothesis test is accepted. So it can be concluded that using a problem-based learning model can influence the improvement of students' critical thinking skills in the matter of a system of two-variable linear equations.  
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL MEDIASI Ahmad Muhammad Ryad; Muhammad Syahrul; Iin Istiqomah; Rahma Febriyanti; Epi Silpiani
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4392

Abstract

Financial reporting standards have flexibility in determining the methodology and accounting principles of each company, but there are vulnerabilities in the methodology and principles that can be manipulated to obtain various profits. The purpose of this study is to determine whether earnings management is influenced by corporate governance moderated by the value of the company in telecommunications companies during the period 2017 to 2022. The samples in this study were 15 telecommunications companies listed on the IDX during the period 2017 to 2022. The data used is panel data, which is a combination of time series and cross section data. The software used is Smart-PLS 04 using path analysis partial least square (PLS) technique outer model for model testing and inner model for structural model testing. The results obtained are that corporate governance has no effect on earnings management. Corporate governance has no effect on firm value, firm value has no effect on earnings management. And company value does not mediate the effect of corporate governance on earnings management.
Co-Authors Ahmad Muhammad Ryad Epi Silpiani Iin Istiqomah M. Ulul Albab Muhammad Syahrul Sriwijayati, Anissa