Claim Missing Document
Check
Articles

Found 3 Documents
Search

Pengaruh Hasil Prediksi Financial Distress Perusahaan Terhadap Praktik Manajemen Laba Afifah Nabilah
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 2: Semester Genap 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Penelitian  ini  memiliki  tujuan  untuk  mengetahui  pengaruh dari  hasil  prediksi financial distress perusahaan terhadap praktik manajemen laba. Variabel manajemen laba dibagi menjadi short term discretionary accrual dan long term discretionary accrual, dan pada penelitian ini juga ditambahkan variabel kontrol yaitu leverage, size, kualitas audit, kepemilikan saham, growth. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian adalah seluruh perusahaan yang bergerak di sektor manufaktur dan terdaftar di Bursa Efek Indonesia pada periode 2013-2015. Sampel ditentukan berdasarkan metode purposive sampling, sehingga diperoleh sampel sebanyak 318 perusahaan. Penelitian dilakukan dengan menggunakan analisis regresi linier berganda menggunakan software SPSS 21. Hasil dari penelitian ini menunjukkan bahwa tidak ada pengaruh yang signifikan atas prediksi financial distress terhadap manajemen laba baik short term discretionary accrual maupun long term discretionary accrual. Sementara itu variabel kontrol size, kepemilikan saham dan growth berpengaruh signifikan terhadap short term discretionary accrual dan long term discretionary accrual.Kata Kunci: Financial Distress, Manajemen  Laba, Short Term Discretionary Accrual, Long Term Discretionary Accrual
Cox-Stratified Model in Relationship Analysis between Employee Mental Health and Resignation Decision Sari Agustin; Tessy Octavia Mukhti; Suci Rahmadani; Afifah Nabilah; Wafiq Alya Aufa
UNP Journal of Statistics and Data Science Vol. 3 No. 2 (2025): UNP Journal of Statistics and Data Science
Publisher : Departemen Statistika Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ujsds/vol3-iss2/350

Abstract

This study examines the relationship between employee mental health and turnover decisions using the Cox Stratified model. Utilizing secondary worker turnover data from Kaggle, the research investigates the impact of anxiety and self-control on job tenure. Results indicate that the Cox Proportional Hazard model significantly explains this relationship, with self-control emerging as a key factor negatively associated with turnover risk. Stratification of profession variables, which did not meet the proportional hazard assumption, revealed variations in survival rates across different professions. Professions requiring strong self-control, such as HR and sales, exhibited higher survival probabilities, whereas high-pressure professions like consulting andshowed lower survival rates. A reduced model confirmed the importance of self-control in employee retention. The findings suggest that interventions aimed at enhancing self-control could serve as an effective strategy for mitigating turnover, especially in high-stress occupations. Elevated job pressure can negatively impact employee mental well-being, potentially disrupting self-control and increasing anxiety levels. Future research could incorporate additional influential factors, such as job satisfaction, work environment, and social support, to further develop this research. Furthermore, the implementation of real-time data collection could enable continuous monitoring of mental conditions, behaviors, and relevant factors such as self-control and anxiety, providing dynamic insights over short time intervals.
Analysis of the Implementation of Total Physical Response in Teaching English Listening Skills to Autism Students at SKH Negeri 01 Cilegon Afifah Nabilah; Yudi Juniardi; Rosmania Rima
Menulis: Jurnal Penelitian Nusantara Vol. 1 No. 8 (2025): Menulis - Agustus
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v1i8.582

Abstract

In recent years, the integration of children with autism into regular classrooms has garnered considerable attention, highlighting the need for effective educational practices tailored to their specific needs. This research aims to enhance English listening abilities in autistic children using the Total Physical Response (TPR) technique in the SMP-C grade at SKH Negeri 01 Cilegon. This research used a qualitative descriptive technique, utilizing observational and participant data to examine the implementation, advantages, and efficacy of Total Physical Response (TPR) in an inclusive classroom environment. The results indicate that Total Physical Response (TPR), which integrates physical activity with verbal guidance, significantly improves students' listening comprehension and memory. This approach is particularly beneficial for autistic learners who react well to tactile and visual stimuli. TPR activities, including gestures, visual aids, practical tasks, and objects, enhance classroom engagement and accommodate varied learning requirements. Students demonstrated enhanced knowledge, increased engagement, and elevated self-confidence, especially among those exhibiting greater collaboration. For students who exhibited reluctance or minimal responsiveness, supporting techniques such as repetition, explicit instructions, and positive reinforcement were crucial in enhancing their involvement. The study emphasizes the difficulties in accommodating diverse student reactions, highlighting the necessity for instructor adaptability, ingenuity, and perseverance. Notwithstanding these limitations, TPR has shown efficacy in enhancing listening abilities and fostering the physical, social, and emotional development of autistic adolescents. In conclusion, TPR provides a comprehensive, learner-centric methodology that enhances the accessibility, engagement, and significance of English language acquisition for children with autism.