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All Journal Jurnal Pendidikan Jasmani Indonesia Jurnal Siasat Bisnis Jurnal Sport Science Jurnal Pendidikan Jasmani Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Mahasiswa Sosiologi Jurnal Sport Science Jurnal Pendidikan Jasmani Widya Cipta : Jurnal Sekretari dan Manajemen JURNAL MANAJEMEN MOTIVASI SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal SOLMA Gelanggang Pendidikan Jasmani Indonesia Pendas : Jurnah Ilmiah Pendidikan Dasar Ekspresi Seni : Jurnal Ilmu Pengetahuan dan Karya Seni SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) JOURNAL OF SCIENCE AND SOCIAL RESEARCH JURNAL TEKNOLOGI DAN ILMU KOMPUTER PRIMA (JUTIKOMP) Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Building of Informatics, Technology and Science International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Multilateral: Jurnal Pendidikan Jasmani Dan Olahraga Indonesia Journal of Sports and Physical Education GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Graha Pengabdian Jurnal Scientia Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal Coaching Education Sports Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Teknologi Sistem Informasi dan Sistem Komputer TGD Instal : Jurnal Komputer JURNAL ILMIAH PENJAS (Penelitian, Pendidikan dan Pengajaran) Jurnal Pengabdian kepada Masyarakat Bina Darma Behavioral Accounting Journal Citius: Jurnal Pendidikan Jasmani, Olahraga, Dan Kesehatan International Journal of Management Science and Information Technology (IJMSIT) Indonesian Journal of Multidisciplinary Science Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Nasional Teknologi Komputer Journal of Accounting and Finance Management (JAFM) Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics Lariba Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Bintang Pendidikan Indonesia Jurnal Ekonomi, Bisnis, dan Akuntansi Proceeding Mercu Buana Conference on Industrial Engineering JURNAL PENDIDIKAN OLAHRAGA IIJSE Jayabama: Jurnal Peminat Olahraga Management Analysis Journal PROMOTIF: Jurnal Pengabdian Kepada Masyarakat ACTIVE: Journal of Physical Education, Sport, Health and Recreation Edcomtech: Jurnal Kajian Teknologi Pendidikan
Eko Hariyanto
Universitas Negeri Malang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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DETERMINAN KUALITAS LABA : PERAN AUDIT FEE, KARAKTERISTIK KOMITE AUDIT, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN Selfia Ajeng Kinasih Putri Himawan; Bima Cinintya Pratama; Eko Hariyanto; Tiara Pandansari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7147

Abstract

Kualitas laba menjadi isu penting di sektor perbankan karena laporan keuangan berperan besar dalam menjaga kepercayaan stakeholder dan stabilitas industri keuangan. Penelitian ini ditujukan untuk menguji pengaruh audit fee, sertifikasi komite audit, jumlah komite audit, jumlah rapat komite audit, arus kas operasi dan ukuran perusahaan terhadap kualitas laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Kualitas laba dihitung menggunakan Discretionary Accruals (DACC) menggunakan Modified Jones Model. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan bank selama periode 2022–2023. Pemilihan sampel dilakukan dengan menggunakan teknik purposive sampling untuk menentukan sampel berdasarkan kriteria pemilihan tertentu, sehingga menghasilkan total 74 observasi yang memenuhi syarat analisis. Proses analisis data dilakukan dengan bantuan perangkat lunak STATA untuk menguji model regresi serta mengidentifikasi variabel-variabel yang berpengaruh terhadap kualitas laba. Hasil penelitian menunjukkan bahwa jumlah komite audit dan arus kas operasi berpengaruh positif dan signifikan terhadap kualitas laba. Sementara itu, audit fee dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap kualitas laba. Sedangkan sertifikasi komite audit dan jumlah rapat komite audit tidak berpengaruh secara signifikan terhadap kualitas laba. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur mengenai kualitas pelaporan keuangan serta diharapkan dapat memberikan masukan bagi manajemen perusahaan dalam memperkuat tata kelola perusahaan.
PENGARUH PROFIT SHARING RATIO, ZAKAT PERFORMANCE RATIO DAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH TAHUN 2019-2024 Wanda Afriliani; Iwan Fakhruddin; Eko Hariyanto; Rina Mudjiyanti
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7195

Abstract

This study aims to analyze the effect of the profit sharing ratio (PSR), zakat performance ratio (ZPR), and the sharia supervisory board (SSB) on the financial performance of Islamic Commercial Banks (BUS) in Indonesia for the period 2019–2024. Financial performance is measured using return on assets (ROA). This study uses a quantitative approach with secondary data obtained from the annual reports of Islamic banks published by the Financial Services Authority (OJK). The sampling technique used purposive sampling with pooled unbalanced panel data, resulting in 74 observations from 14 Islamic banks. The analysis method used is panel data regression with a Random Effect model, which was selected based on the results of the Hausman test. The results show that the profit sharing ratio (PSR) has a negative effect on ROA, the zakat performance ratio (ZPR) has a positive effect on ROA, and the sharia supervisory board (SSB) has no effect on ROA.
PENGARUH DEWAN KOMISARIS INDEPENDEN, CAPITAL ADEQUACY RATIO, ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA Serli Wulandari; Hardiyanto WIbowo; Eko Hariyanto; Dwi Winarni
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): Edisi Mei - Agustus 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7532

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Dewan Komisaris Independen, Capital Adequacy Ratio, Islamic Social Reporting terhadap kinerja keuangan bank umum syariah di Indonesia. Jenis penelitian ini menggunakan pendekatan kuantitatif, populasi yang diambil Bank Umum Syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan periode 2019-2024, dengan data sekunder 61 data dari 12 bank syariah di Indonesia. Hasil penelitian ini menunjukkan bahwa Dewan Komisaris Independen tidak berpengaruh terhadap kinerja keuangan, Capital Adequacy Ratio terbukti berpengaruh negatif terhadap kinerja keuangan, sedangkan Islamic Social Reporting terbukti berpengaruh positif terhadap kinerja keuangan dengan kontribusi penjelasan model 60,2%. Penelitian ini memberikan implikasi bahwa bank umum syariah perlu memperkuat permodalan yang efisien serta meningkatkan kualitas pelaporan sosial syariah guna membangun kepercayaan dan meningkatkan kinerja keuangan secara berkelanjutan
Physical Activity with Play and Game Model to Improve The Cognitive of Elementary School Students Humaid Ali Hasan; Sapto Adi; Eko Hariyanto; Arus Kongrungchok; Herlina Ike Oktaviani; Otto Fajarianto
Edcomtech: Jurnal Kajian Teknologi Pendidikan Vol. 8 No. 1 (2023)
Publisher : Universitas Negeri Malang in collaboration with APSTPI and IPTPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um039v8i12023p49

Abstract

Elementary school age is a period of physical growth and movement that plays an important role in the formation of quality individuals. Through physical movements in the form of games that continue to provide optimal development in children both cognitive maturity and motor development. Sports with a play-and-game system can increase the growth of neurons in the brain and stimulate the growth of new neurons in the hippocampus. Meanwhile, physical education learning in elementary schools is still teacher-centered and there is still a lack of variety of learning models. Based on the above problems, the play-and-game model can be used as a monotonous and less interesting learning solution. This learning is effective and innovative because it can provide learning experiences both from cognitive, motor, and affective aspects. Engaging in physical activity will positively affect all systems: cardiovascular, respiratory, hormonal, immunological, and nervous systems. In addition, a large development of the frontal and temporal lobes at the age of children 7-12 years. The brain will become more rapidly developed so that it will make faster cognitive improvement. The Play and game model can improve academic performance both in memory, memory, and learning.
IMPLEMENTASI ICE BREAKING UNTUK MENINGKATKAN MOTIVASI BELAJAR SISWA DALAM PEMBELAJARAN PJOK DI SMK NEGERI 11 MALANG Alifta Rahma Hidayah; Eko Hariyanto; Dwi Novianto
JURNAL ILMIAH PENJAS (Penelitian, Pendidikan dan Pengajaran) Vol 12 No 2 (2026): Jurnal Ilmiah Penjas
Publisher : UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jip.v12i2.6775

Abstract

This study investigates the effectiveness of ice breaking activities in enhancing student learning motivation in Physical Education, Sports and Health (PJOK) lessons through a Classroom Action Research (PTK) approach. The research was carried out in two cycles, each comprising planning, implementation, observation, and reflection stages. The subjects were 34 students of class X TKR 3 at SMK Negeri 11 Malang. Results showed a meaningful improvement in student motivation, from an average of 52.64% in Cycle I to 73.81% in Cycle II—a gain of 21.17%. This improvement indicates that the integration of ice breaking techniques creates a more enjoyable and participatory learning environment, which in turn stimulates students' intrinsic motivation. The findings support the importance of adopting innovative, student-centered instructional strategies in PJOK to achieve optimal learning outcomes. This research contributes evidence that brief, playful warm-up activities can shift classroom dynamics from passive to active engagement, particularly in physical education settings where enthusiasm and physical readiness are crucial for effective learning.
Analysis of the Relationship Between Physical Activity and Physical Fitness Among Grade X Nursing Assistant Students Muhamad Taufiq hidayatullah; Eko Hariyanto
ACTIVE: Journal of Physical Education, Sport, Health and Recreation Vol. 15 No. 2 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/active.v15i2.49929

Abstract

This study aims to examine the relationship between physical activity, physical fitness level, and physical readiness among Grade X Nursing Assistant students at SMKN 11 Malang in facing learning demands and fieldwork practice. This study used a quantitative, descriptive correlational approach, with all Grade X students in the program as subjects. Physical fitness was measured using the Indonesian Student Fitness Test (TKSI) for students aged 16-19, while physical activity was measured using the Global Physical Activity Questionnaire (GPAQ). Descriptive results indicate that students' physical fitness is still predominantly in the moderate to poor category in several components, particularly cardiorespiratory endurance, reaction time, and agility. Meanwhile, students' physical activity is in the moderate to high category, but it is still accompanied by relatively long sitting durations. These findings suggest that unstructured daily physical activity does not necessarily align with optimal physical fitness. Therefore, more innovative physical education (PE) learning, targeted training programs, and reinforcement of active lifestyle habits are needed to continuously improve students' physical readiness.
EFEKTIVITAS PEMBELAJARAN PJOK PADA JAM SIANG DALAM KONDISI CUACA PANAS: STUDI SURVEI PADA SISWA SMK Ardiana Ezar Fausta Zahron; Eko Hariyanto
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.59918

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pengajaran Pendidikan Jasmani, Olahraga, dan Kesehatan (PJOK) pada jam siang hari dalam kondisi cuaca panas berdasarkan persepsi siswa dalam konteks iklim tropis. Penelitian ini menggunakan pendekatan kuantitatif dengan desain survei deskriptif. Sampel terdiri dari 102 siswa kelas 10 di SMK Negeri 11 Malang, yang dipilih menggunakan purposive sampling. Instrumen penelitian berupa kuesioner skala Likert yang telah divalidasi yang mencakup enam indikator: gejala fisiologis, termoregulasi, kelelahan otot, dorongan psikologis, fokus dan perhatian, serta hambatan belajar. Data dianalisis menggunakan statistik deskriptif, termasuk mean, standar deviasi, dan distribusi frekuensi. Hasil menunjukkan bahwa pengajaran PJOK siang hari dalam kondisi cuaca panas secara signifikan berdampak pada kondisi fisiologis dan psikologis siswa. Siswa mengalami peningkatan suhu tubuh, kelelahan fisik, keringat berlebih, penurunan konsentrasi, dan penurunan motivasi. Kebaruan penelitian ini terletak pada pemeriksaan simultan aspek fisiologis, psikologis, dan efektivitas pembelajaran pengajaran PJOK di lingkungan luar ruangan tropis. Penelitian ini memberikan implikasi praktis bagi guru PJOK dan administrator sekolah terkait penjadwalan pelajaran dan strategi pengajaran adaptif untuk memastikan pembelajaran di luar ruangan yang lebih aman dan efektif.
Co-Authors - Mardianto Abadisukur, Ilham Abdillah Nuruddin Abdul Khaliq Adi Pranoto, Adi Afandi, Afdi Afdi Afandi Agus Gatot Subiantoro Agus Tomi Agus Tomi Ahadi Priyohutomo Ahmad Hasan Walinono, Ahmad Hasan Akbar, Muhammad Rayhan Alifia Akbar, Ricky Anugrah Akhmad Khusaeri Alex Juwanda Pratama Ali, Abdulmalek Alifta Rahma Hidayah Amir Amir Andhi Zakariya Utama Andif Victoria, Andif Victoria Andysah Putera Utama Siahaan Angga Bramansta Putrantana Angga, Prayogi Dwina Ani Kusbandiyah Anita Wulandari, Anita Annisa Ilma Hartikasari Ardiana Ezar Fausta Zahron Arief Darmawan Arif Budi Raharjo Arif Wibowo Arizal Kurniawan Arizal Kurniawan Arus Kongrungchok Aryadita, Putriana Hadi Aryani, Putri Asim Asim, Asim Awal Akbar Jamaluddin Badawi, Afif Baihaqi, Ja'far Batubara, Supina Bima Cinintya Pratama BRILLIANT ADIN RIJJAL Budi Santoso, Suryo Cahyani, Fatma Intan Cahyanti, Frisma Dwi Cahyati, Nunuk Nur Cahyo Nugroho Sigit Chairul Rizal chaniago, fandy alfian Chatarina Umbul Wahyuni Darmeli Nasution Dawud, Vincentius Wiyang G. W. A. N. Debby Arieangga Pratama Desiana Merawati Dewi, Meylisa Kusuma Dirgantari, Novi Dwi Fitri Cahyaningsih Dwi Novianto Dwi Winarni Edi Joko Setyadi Erny Rachmawati Fahmi Arif Ashfahany Fahrial Amiq Farrasoya, Maitsa Fatmah Bagis Fatoni, Rizal Ahmad Fauzan, Muhammad Abilio Ferdiyanto, Hendra Firda Fitriana Firdaus Soffan Hadi Fitriati, Azmi fredy, rafles jhon Ganda, Ricky Gilang Permana Hadi Pramono Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyoko Hartikasari, Annisa Ilma Hasan, Humaid Ali Hasibuan, Peronika Br Herlina Ike Oktaviani Herni Justiana Astuti Humaid Ali Hasan Humiras Hardi Purba Huslah, Huslah I Nengah Sudjana I Nengah Sudjana I Nengah Sudjana, I Nengah Ian Rizky Maulana Icuk Rangga Bawono Ida Soraya Imam Hariadi Inayati, Nur Isna Iswanto, Ochadifa Salsabila Iwan Fakhruddin Iwan Fakhruddin Jadhug Bangun Saputra Joko Setyadi, Edi Julian, Derry Juraida Juraida, Juraida Justiana Astuti, Herni Kardiyanto, Deddy Whinata Khongrungchok, Arus Khumaira Marsyahidah Badu Klarasati, Titi Kurniawan, Fahmi Lalu Moh Yudha Isnaini Latiful Khobir Farokie Linggo Jiventino Yono Prayogo Litardiansyah, Bagus Aji Luthfi Arie Widzayanto M. E. Winarno Maduwu, Nifoera-Era Mashuri, Imam Mauluddin, Geri Garyadina Mayang Sari, Rahayu Mayasari, Nova Megha Mahatma Dany Mila Purwaningsih Muhamad Taufiq hidayatullah Muhammad Amin Muhammad Teguh Prasetyo Muhammad Zen, Muhammad Muhammadin, Alief Syafrizal Mujiyono Mujiyono Munawar, M. Alfian Jauhar Naelati Tubastuvi Naufalin Nafisah Novi Dirgantari Nur Hidayat, Taufik Otto Fajarianto Pandansari, Tiara Pasaribu, Saddam Husen Romadon Prayogi Dwina Angga Proboningrum Wuragil Kuning Putra, Hendi Buwana Putra, Nur Samsudin Jaya Ilhami Putri, Syavika Nurcahyani Putro, Bagus Cahyono Rahardian, Mardhika Rista Rahmaniar Rahmaniar, Rahmaniar Rahmawati, Dewi Fitri RAJIP MUSTAFILLAH RUSDIYANTO Ramdhani Larasati, Lintang Ratno Purnomo Riadani, Ahmad Riki Rina Mudjiyanti Ririd Tsalis Mutaqin, Ririd Tsalis Rizwan Zakki Adzkar Rizwan Zakki Adzkar Rizwan Zakki Adzkar, Rizwan Zakki S, Agus Gatot S. Sugiharto Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin, Saichudin Santoso, Slamet Eko Budi Sapto Adi Saputra, Lulut Gilang Saputri, Elma Dwi Sarif, Muhammad Irfan Selfia Ajeng Kinasih Putri Himawan Serli Wulandari Setyadi, Edi Joko Setyadi, Edi Joko Shofiyatun, Yeni Singgih Saptadi Siti Nur Azizah, Siti Nur Sitorus, Zulham Sri Purnami Sri Wahyuni Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika Sugiharto Sugiharto SUGIYANTO Sungkar, Hani Lutpiah Supina Batubara Supiyandi Supiyandi Suryo Budi Santoso SURYO Budi Santoso Tatok Sugiarto Tiara Pandansari Titin Mega Andini Siahaan Usman Wahyudi Vara, Laetia Devara Chairunisa Wahyu Nadia Nur Khasanah Wahyu Triana Wakhudin, Wakhudin Wanda Afriliani Wardana, Defa Nanda Wasis Djoko Dwiyogo Wicaksono, Ajeng Suko Wicaksono, Devita Aprilia Wida Purwidianti Widia Astuti Wirayuda, Satria Zhafira Indiansyah Zihan Novita Sari