Devi Permatasari
Universitas Islam Sultan Agung Semarang, Indonesia

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PROFIT MANAGEMENT IN ISLAM AND THE FACTORS Devi Permatasari
IJIBE (International Journal of Islamic Business Ethics) Vol 3, No 1 (2018): March 2018
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.3.1.388-400

Abstract

Profit Management is a phenomenon that is influenced by various factors. Among them are such as information asymmetry and free cash flow. In Indonesia alone there are already cases of profit management from several years ago. This study aims to determine the influence of information asymmetry, and free cash flow on profit management practices in manufacturing companies listed on the Stock Exchange. The population of this study are the manufacturing companies that listed in Indonesia Stock Exchange (IDX) 2012-2016. The sampling technique used was purposive sampling method. The method of analysis used in this study using multiple linear regression. The total number of samples for this study are 180 companies. But, there are found 45 samples as outlier should be excluded from sample observation. So,the final samples for this study are 136 companies. The results showed that the free cash flow has influence on profit management, and information asymmetry has no effect on profit management.Keywords:    Profit managements, Information Asymmetry, Free cash flow.
The Impact of Video-Based Learning to Cognitive Learning Outcome of Student in Elementary School Yulina Ismiyanti; Devi Permatasari; Novi Mayasari; Marifatul Qoni’ah
JIP (Jurnal Ilmiah PGMI) Vol 9 No 1 (2023): JIP (Jurnal Ilmiah PGMI)
Publisher : Program Studi Pendidikan Guru Madrasah Ibtidaiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/jip.v9i1.17270

Abstract

The results of observations and interviews at elementary school showed that Indonesian history material was considered material that was difficult for students to accept and understand. The purpose of this study is to determine the effect of video based learning on cognitive learning outcomes of Indonesian history material in elementary schools. This research method is an experiment. The form of the experimental design used in this study was a quasi-experimental design with a nonequivalent control group type. Data analysis was carried out through tests for normality, homogeneity, paired sample t-test, and independent sample t-test. The first hypothesis test, namely the paired sample t-test, shows that there is an influence seen from Lower and Upper which is negative, namely Upper is -18.270 and Lower is -27.312. Sig. Value (2-tailed) shows the number 0.000 which means <0.05. The second hypothesis test, namely the independent sample t-test, shows that there is a difference seen from Lower and Upper which is negative, namely Lower is -13.651 and Upper is -3.109. Sig. Value (2-tailed) shows the number 0.002 which means <0.05 then Ho is rejected and Ha is accepted. It was concluded that the video based learning had an effect on the cognitive learning outcomes of Indonesian historical material at SDN 02 Temulus. Videos based learning can be used as an alternate learning resource in elementary schools to help students comprehend Indonesian history.