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All Journal Jurnal Ilmiah Mahasiswa FEB UNP Journal of Statistics and Data Science Menulis: Jurnal Penelitian Nusantara
Afifah Nabilah
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Computer Science & IT Decision Sciences, Operations Research & Management Education Mathematics Social Sciences Other

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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

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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
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.
Application of Fuzzy Time Series Cheng in Forecasting Bukittinggi's Consumer Price Index Afifah Nabilah; Fadhilah Fitri; Yenni Kurniawati
UNP Journal of Statistics and Data Science Vol. 4 No. 1 (2026): 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/vol4-iss1/395

Abstract

The Consumer Price Index (CPI) is one of the main indicators used to measure inflation and assess the public’s purchasing power. Based on CPI monitoring in March 2025, Bukittinggi City recorded the highest year-on-year (y-o-y) inflation rate in West Sumatra at 0.50 percent, with a CPI of 106.99. This indicates significant price fluctuations, which require careful analysis and forecasting to support regional economic policymaking. This study aims to forecast the CPI of Bukittinggi City for April 2025 using the Fuzzy Time Series (FTS) Cheng method. The data used consists of monthly CPI values from January 2020 to March 2025, totaling 63 observations, obtained from the official website of Statistics Indonesia (BPS). The forecasting result using the FTS Cheng method for April 2025 shows a CPI value of 106.19. To evaluate the model's accuracy, the Mean Absolute Percentage Error (MAPE) and Mean Absolute Error (MAE) were employed, yielding values of 0.82% and 0.90%, respectively. These values fall into the “very good” category based on standard forecasting accuracy criteria. The FTS Cheng method was selected due to its ability to accommodate data fluctuations and provide weighted relationships between fuzzy intervals, thus enhancing forecasting accuracy in dynamic economic conditions. However, this study is limited to univariate data and does not compare the FTS Cheng method with other forecasting models. This research provides valuable insights for local governments in designing effective economic strategies based on reliable predictive models.
Co-Authors Fadhilah Fitri Juniardi, Yudi Rima, Rosmania