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Pengaruh Manajemen Laba Terhadap Kinerja Keuangan (Pada Perusahaan Sub Sektor Industry Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia (BEI) Jamilah, Jamilah; Septiana, Nani
Jurnal Manajemen DIVERSIFIKASI Vol. 2 No. 2 (2022): Juni
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v2i2.982

Abstract

The results of this study indicate that earnings management has a significant effect on return on assets. It can be seen from the tcount value of 2.436 and t table 2.179, which means that t count is greater than t table. So it can be explained that profit management in the food and beverage industry sub-sector companies listed on the IDX in 2017-2019 has a significant effect on financial performance. Where earnings management describes the effect or effect of cash income and expenditures to ensure that the business generates net operating income.Keywords: Earnings Management, Financial Performance, Return On Assets (ROA)
Pengaruh Manajemen Laba Terhadap Kinerja Keuangan pada perusahaan sub sektor industry and beverage yang terdaftar di bursa efek Indonesia (BEI) Jamilah, Jamilah; Mazni, Afdal
Jurnal Manajemen DIVERSIFIKASI Vol. 1 No. 4 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.263 KB) | DOI: 10.24127/diversifikasi.v1i4.1120

Abstract

The purpose ofthis study was to determine the effectofearnings managementonfinancialperformanceinthefoodandbeverageindustry sub-sectorcompaniesin2017-2019.Samplinginthisstudyusedapurposive sampling technique in which the researchergave certain criteria,and samplesthatmatchedthecriteriaamountedto15samplesandwillbe testedusingSPSS24.0. Thetypeofresearchusedisquantitativeresearchwiththeaim of determiningtheeffectbetweenvariablesinapopulationdeterminedthrough scientificcalculationsderivedfrom thecalculationofaccrualvalues,total accruals,nondiscretionary.TocalculateprofitorROAbyfindingthevalueof netincomeaftertaxwhichwillbedividedbytotalassets/assets. Theresultsofthisstudyindicatethatearningsmanagementhasa significanteffectonreturnonassets.Itcanbeseenfromthetcountvalueof 2.436andttable2.179,whichmeansthattcountisgreaterthanttable.Soit canbeexplainedthatprofitmanagementinthefoodandbeverageindustry sub-sectorcompanieslistedontheIDXin2017-2019hasasignificanteffect onfinancialperformance.Whereearningsmanagementdescribestheeffect oreffectofcashincomeandexpenditurestoensurethatthebusiness generatesnetoperatingincome. Keywords:EarningsManagement,FinancialPerformance,ReturnOnAssets (ROA)
EFEKTIFITAS KOMBINASI PIJAT OKSITOSIN TEHNIK EFFLEURAGE DAN AROMATERAPI ROSE TERHADAP KADAR PROLAKTIN POST PARTUM NORMAL Jamilah, Jamilah
Jurnal Ilmiah Bidan (JIB) Vol 1 No 1 (2015)
Publisher : Ikatan Bidan Indonesia (IBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.077 KB) | DOI: 10.61720/jib.v1i1.57

Abstract

Cakupan ASI Eksklusif di Puskesmas Dawe yaitu 11,9%, droup out ASI Eksklusif satu bulan pertama 65%. Study pendahuluan 70% karena produksi ASI kurang. Upaya pemerintah belum optimal, diperlukan upaya alternatif untuk meningkatkan produksi ASI dengan pijat oksitosin dan aromaterapi. Membuktikan perbedaan efektifitas pijat oksitosin tehnik Effleurage, aromaterapi rose dan kombinasi pijat oksitosin tehnik Effleurage dan aromaterapi rose terhadap kadar prolaktin. Jenis penelitian quasy eksperimen rancangan non randomized controlled trial desain pretest posttes control group. Jumlah sampel 40. Analisis data secara univariat, bivariat dengan independent t test dan metode anova. Hasil berdasarkan analisis bivariat menunjukkan rata – rata hormon prolaktin pada kelompok pijat 34,33 ng/ ml, sd 47,13 ng/ml. Kelompok aromaterapi rata – rata 45,04 ng/ml, sd 156,04 ng/ml, kelompok pijat dan aromaterapi rata – rata 224,99 sd 145,45 ng/ml, kelompok kontrol rata – rata 14,97 sd 155,17 ng/ml, p value 0,004 (p < 0,05) artinya ada perbedaan bermakna rata rata kadar hormon prolaktin ketiga perlakuan. Pijat oksitosin tehnik effleurage dan aromaterapi rose paling efektif terhadap peningkatan kadar hormon prolaktin ( 95% CI 120,95-329,02 ; p value 0,008). Perlunya sosialisasi, penerapan, dukungan, pelatihan serta kebijakan program manajemen laktasi di Dinas Kesehatan Kabupaten tentang terapi komplementer kombinasi pijat oksitosin tehnik effleurage dan aromaterapi rose.
Menelusuri Fungsi Pertunjukan Pepe-Pepe Ri Makka dalam Kehidupan Masyarakat Sulawesi Selatan Jamilah, Jamilah; Joharlinda, Joharlinda; Muhtar, Sri Wahyuni
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2023 : PROSIDING EDISI 8
Publisher : Seminar Nasional LP2M UNM

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

Abstract

Abstrak. Artikel ini bertujuan untuk menelusuri Fungsi Pertunjukan Pepe-pepe ri Makka Dalam Kehidupan Masyarakat Sulawesi Selatan. Pertunjukan Pepe-pepe ri Makka merupakan bagian integral dari warisan budaya Sulawesi Selatan yang kaya dan beraneka ragam. Penelitian ini dilakukan dengan metode observasi secara langsung, wawancara dengan para pelaku atau penari tradisional serta analisis budaya. Hasil penelitian mengungkapkan bahwa Pertunjukan Pepe-pepe ri Makka memiliki fungsi yang sangat beragam dalam konteks masyarakat Sulawesi Selatan. Pertunjukan Pepe-pepe ri Makka ini tidak hanya sebagai bentuk hiburan tradisional semata, akan tetapi juga sebagai sarana memperkuat identitas budaya, sekaligus merawat warisan nenek moyang. Artikel ini menjelaskan bagaimana Pertunjukan Pepe-pepe ri Makka memainkan peran penting dalam membentuk dan memelihara jati diri kultural masyarakat Sulawesi Selatan sebagai aset berharga yang perlu dijaga dan dilestarikan.  Kata Kunci: Fungsi, Pertunjukan, Pepe-pepe ri Makka
The Utilization of Student Worksheets on The Subject of Knowing Hindu, Budha, and Islamic Historical Legacy Purwandari, Elce; Subakti, Agung; Hartatik, Hartatik; Seplyana, Desy; Jamilah, Jamilah
Jurnal Basicedu Vol. 6 No. 3 (2022)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v6i3.2554

Abstract

This study aims to determine the use of Student Worksheets (LKS) as a social media learning medium for material knowing the historical heritage of Hinduism, Buddhism, and Islam in the fifth grade of Bingin Teluk State Elementary School (SDN). The method used in this research is a quantitative method in the form of a survey. The data collection technique was carried out using an online questionnaire in the form of a Google Form which was analyzed quantitatively descriptively. The data source is the fifth-grade students of SDN Bingin Teluk as many as 25 students. The results of the study revealed that students enjoy learning to use Student Worksheets, students regularly open or read Student Worksheets at home, Hindu, Buddhist, and Islamic materials are easy to understand using Student Worksheets, students are not lazy to read Student Worksheets when studying in class, students discuss together with friends. my seat. This research is new because it has never been done before at SDN Bingin Teluk. The contribution of research can provide understanding for other schools that want to use Student Worksheets as a learning medium, provide references for other researchers who want to conduct research related to the use of Student Worksheets as a learning medium that is used by students and teachers.
Kepemimpinan Kepala Sekolah Dan Keterpenuhan Sarana Prasarana Terhadap Motivasi Dan Kinerja Guru UPTD SD Negeri Di Kecamatan Soreang Kota Parepare Jamilah, Jamilah; Hamid, Sundari; Burhan, Burhan
Jounal of Primary Education Vol 4 No 1 (2023): Bosowa Journal of Education, Desember 2023
Publisher : Postgraduate Bosowa University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/bje.v4i1.3844

Abstract

Tujuan penelitian ini adalah untuk memperoleh gambaran tentang pengaruh kepemimpinan kepala sekolah dan keterpenuhan sarana prasarana terhadap motivasi dan kinerja guru pada sekolah dasar negeri di Kecamatan Soreang Kota Parepare. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan korelasi. Populasi target sebanyak 24 sekolah dasar di Kecamatan Soreang. Populasi tersebut kemudian disampling sehingga terpilih sampel sebanyak 56 orang guru dan 6 orang kepala sekolah. Metode pengumpulan data yang digunakan adalah observasi dan penyebaran angket/kuesioner. Metode analisis data menggunakan uji normalitas, uji linearitas, uji multikolinearitas, dan uji heteroskedastisitas.  Hasil penelitian menunjukkan bahwa 1) Kepemimpinan kepala sekolah berpengaruh terhadap motivasi guru sebesar dengan nilai hasil koefisien sebesar 0,572. 2) Kepemimpinan Kepala Sekolah berpengaruh terhadap Kinerja Guru dibuktikan dengan nilai hasil koefisien sebesar 0.344. 3) Keterpenuhan sarana dan prasarana berpengaruh terhadap motivasi guru dengan nilai hasil koefisien sebesar 0.173. 4) Keterpenuhan sarana dan prasarana berpengaruh terhadap kinerja guru dengan nilai hasil koefisien sebesar 0.313. Berdasarkan perhitungan secara statistik, dapat disimpulkan bahwa terdapat pengaruh positif dan signifikan antara kepemimpinan kepala sekolah dan keterpenuhan sarana prasarana terhadap motivasi dan kinerja guru pada sekolah dasar negeri di Kecamatan Soreang Kota Parepare. The purpose of this study was to describe the influence of the principal's leadership and the fulfillment of infrastructure facilities on teacher motivation and performance of  elementary schools in Soreang District, Parepare City. This study is a quantitative study with a correlation approach. The population was 24 elementary schools in Soreang District. The sample was 56 teachers and 6 principals. The data collection method used was observation and questionnaire distribution. The data analysis method uses normality test, linearity test, multicollinearity test, and heteroscedasticity test.  The results showed that: (1) Principal leadership affects teacher motivation with a coefficient value of 0.572. (2) Principal leadership affects teacher performance as evidenced by the coefficient value of 0.344. (3) The fulfillment of facilities and infrastructure affects teacher motivation with a coefficient value of 0.173. (4) The fulfillment of facilities and infrastructure affects teacher performance with a coefficient value of 0.313. Based on statistical calculations, it can be concluded that there is a positive and significant influence between the principal's leadership and the fulfillment of infrastructure facilities on teacher motivation and performance of elementary schools in Soreang District, Parepare City.
PERCEPTION AND ROLE OF LECTURERS’ PRACTICAL WISDOM IN THE INITIAL IMPLEMENTATION OF RELIGIOUS MODERATION FOR GENERAL COURSES Mahpur, Mohammad; Rosdiana, Aprilian Mega; Wafa, Iqbal Ali; Jamilah, Jamilah; Pramitha, Devi
Psikis : Jurnal Psikologi Islami Vol 9 No 2 (2023): Psikis : Jurnal Psikologi Islami
Publisher : Program Studi Psikologi Islam, Fakultas Psikologi, Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/psikis.v9i2.18767

Abstract

The perception and role of practical wisdom in implementing religious moderation policies which are built from the lecturer's perspective are open and democratic because they uphold academic culture. However, the unsystematic implementation of top-down policies has the potential to ignore the creative participation of task implementers in the field. The approach to insert religious moderation is stronger when listening to the good practices of learning implementers, namely lecturers. This article aimed to find out the role of lecturers' initiatives in strengthening religious moderation as implementers of learning in non-religious courses. The research was conducted with a qualitative phenomenological type. The research participants involved twenty-seven non-religious lecturers from 9 study programs. The data were extracted using the technique of focused group discussions and document analysis. The results of the lecturers’ practical wisdom are as follows, 1) religious moderation is perceived by lecturers as a wise view in responding to differences, a middle-way view that is not extreme to the left and right, and the ability to moderate multiculturally; 2) lecturers as learning actors in the field have creative, authentic and autonomous goodwill in inserting religious moderation so that responsive lecturers are found to prevent early risks of student radicalism, intolerance, and religious exclusivism; 3) lecturers can find learning methods in class by inserting religious moderation in general courses even though there are no technical-operational instructions in the learning process. It showed that lecturers in the context of implementing religious moderation responded quickly so that their practical wisdom provides solutions to accelerate the achievement of religious moderation that is actually more participatory.
COMMUNICATION STRATEGY IMPLEMENTATION OF RADIO STATIONS WITH COMBINED INTERNET NEW MEDIA (Case Study at PT. Radio Tjandra Buana Suara FM Cianjur) Jamilah, Jamilah; Sri Utami, Yessi; Kurniadi, Endrian; Sinta Lestari, Dewi
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.381 KB) | DOI: 10.54443/ihert.v4i.156

Abstract

This study aims to determine the strategy implementation process in dealing with media convergence. Radio Tjandra FM has developed from what was originally limited to conventional radio but later developed by combining it with new media such as the internet. The basis of the theory used isNew media by Pierre Levy. This study uses a qualitative research method with a case study approach. In its implementation, Radio Tjandra no longer only broadcastson air on radio but also take advantage of internet media as a process of expanding listeners, increasing existence and also displaying advertisements, what is done is to create social media accounts such as Facebook, Twitter, Instagram, creating streaming radio websites and applications. Apart from that, Radio Tjandra also carries out a lot of off air or on air activities in crowded places using the OB Van. The results of the process of implementing the strategy of merging radio with the internet have not yet yielded maximum results for expanding advertising, but for expanding listening it is sufficient to provide significant results, as evidenced by the increase listeners every day. So the challenge going forward for Tjandra FM Radio is how to find new, more interesting innovations, and also develop existing human resources so that the initial vision and mission can be achieved and the radio's existence increases.
The role of South Aceh Regency Women's Empowerment Office for Child Protection and Family Planning (DP3AKB) in preventing underage marriage Zamharira, Cut; Irma, Ade; Jamilah, Jamilah
INTERNATIONAL JOURNAL OF CHILD AND GENDER STUDIES Vol 8, No 1 (2022)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/equality.v8i1.12741

Abstract

  Underage marriage is vulnerable to have an impact on; divorce, poor quality of human resources, domestic violence (KDRT), maternal mortality, and population explosion. The Office of Women's Empowerment, Child Protection and Family Planning (DP3AKB) of South Aceh Regency is part of supporting the tasks of the regional head (Bupati) through the Regional Secretary (Sekda). Among the powers of DP3AKB South Aceh Regency include family planning services, reproductive health, family economic development, child protection and population control. Responding to the number of underage marriages in South Aceh District, DP3AKB tries to play a role in preventing it, so that the number does not increase. This study aims to reveal what factors are the causes of underage marriage and the role of the Women's Empowerment Agency for Child Protection and Family Planning (DP3AKB) South Aceh Regency in preventing underage marriage. Through qualitative descriptive methods, with data collection techniques of observation, interviews and documentation, which were then analyzed, the researchers found four factors causing the occurrence of underage marriages in South Aceh District. Among them are; economic factors, promiscuity, self-desire, and the lack of parental roles. DP3AKB South Aceh Regency in an effort to prevent underage marriages, has carried out a number of activities both through the implementation of counseling in the form of the Linto (husband) and Darabaro (wife) Candidate (Calinda) debriefing program and socialization in the form of the Youth Counseling Information Center (PIK-Remaja) delivered at schools and public environment.
Model Pembelajaran Learning Cycle 5E Terhadap Keterampilan Critical Thinking Matematis Materi Fungsi Ditinjau dari Kemampuan Awal Siswa Susanti, Tri; Jamilah, Jamilah; Ardiawan, Yadi
Indo-MathEdu Intellectuals Journal Vol. 5 No. 2 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i2.814

Abstract

This research aims to improve students' critical thinking or critical thinking skills which are divided into three levels, namely students who have high level, medium level, and low-level critical thinking through the application of the Learning Cycle 5E learning model in class X. This research is quasi-experimental research namely the development of true experimental design with Nonequievalent control group design research design through Posttest-Only Control Design carried out at Sukake 1 Public High School. The sample selected used Cluster random sampling, namely class X MIA 1 which was used as the experimental class. Data collection was carried out by trial at SMA Negeri 2 Menyuke followed by research school at SMA Negeri 1 Menyuke using the Learning Cycle 5E learning model and post-test final test to determine students' mathematical critical thinking skills at high, medium, and low levels, interviews to find out student responses regarding the results of the answers. The t-test results for both normal and homogeneous distributions obtained a significance value (2-tailed) = 0.031 < 0.05 with the decision H_1 being accepted. It was proven that there was a significant difference between the learning outcomes in the control class and the learning outcomes of students in the experimental class. Descriptively, students show improvement. Students also experienced quite good improvement. So, it can be concluded that the Learning Cycle 5E learning model provides an increase in critical thinking skills
Co-Authors AA Sudharmawan, AA Abdul Malik Abdul Rajab Abdullah, Suarni Ade Irma Adelin, Fitra Surya Adhaini, Dina Adi Prayoga Adiyati, Noor Adriana Palimbo, Adriana Afdal Mazni Afriyeni, Puji Aghniya Afifah Agus Hamdani Agus Wahdian Agustin, Yulia Aguswanto Aguswanto Ahmad Azhari Ahmad Barizi Ahmad, Sabaruddin Ahyarudin, Dahrul Ahmad Ainul Uyuni Taufiq Akhmad Muzakkir, Akhmad Akmal Adicahya, Akmal Akriweldi, Weki Al Asri Abubakar Al Mubarok, M Teguh Alfan Fedrianto Alfarisyi, Salman Alfatih, Ainun Najib Amallia, Chairun Aman, Chairul Aminah Toaha Amini, Siti Nuraisyah Amri Amri Amrullah, Lalu Ahmad Halim Ana Susi Mulyani Anas, Nirwana Andi Maulana, Andi Andi Tenri Ola Rivai Andika Triansyah Andri, Gus Anie Asriany, Anie Anis Arendra Anisa Fitriani ansori ansori Apriana, Risa Aprilia Mega Rosdiana Aprilyanti, Melinda AR, Nurfitri Ardlillah, Queen Fiqi Ari Purnawan Ari Setiawan Ariesinta, Dimiar Arif , Wiwin Pramita Arlina Arlina, Arlina Artono Artono, Artono Asep Nurjamin Ashadi Aslan Sari Thesiwati Asmoni, Asmoni Astri Ayu Novaria Astuti, Nuryani Dwi Astutik, Andri Aswandi Aswandi, Aswandi AYU LESTARI Azainil Azainil Azzahra, Atiqah Amalya Baehaqi Balqis, Puri Ratih Balqis, Salwa Prilya Basyarudin Basyarudin Bau Salawati bin Abd Rahim, Norani Bistari Budi Ashari, Muhammad BUDIMAN GINTING Budiman Nohong, Budiman Bukhari Bukhari Burhan Burhan Bustomy, Bustomy Caco, Alimuddin Cahya Skania, Pratiwi Charlina, Charlina Chatarina Umbul Wahyuni Cut Zamharira Dalia, Arisa Cahyalaili Darmayanti, Mita Dede Ajay Hardiansyah Della Putri Marselina Deni Darmawan Desi, Natsar Desy Kristyawati Devi Pramitha Dian Ahmad BS Dian Rahadian, Dian Dimyati, Endang dini rahmayani Dirman, Eris Nur Diyanti, Afri Rona Diyanti, Afrirona Dona Fitriawan Dwi Laila Sulistiowati, Dwi Laila Dwiyani Pratiwi Dwiyono, Yudo Dyah Setyowati Ciptaningrum Eka Damayanti Eka Damayanti elara resigia Elsil, Elda Arzetin Elsyam, Sulthan Fathani Elwiddah, Minnah Emosda , Emosda Endah Wahyutri Erik Sabti Rahmawati Erma Triawati Christina Ermawati Ermawati Erniati Erniati Eva Wardah Fachry Abda El Rahman Fadil SJ Fadil, Alfi Rahmat Fahmi Fahmi Faisal Faisal Faizal Erlangga Makawi Fany, Ajeng Tri Farah Nuril Izza, Farah Nuril Farida Isroani Fatimah, Andi Fauziyah Hijrina Fatmawati Nur Feri Haryati Fikram, Muhammad Fitrianda, J.M Eka Fitriani Fitriani Fivi syukriah Friassantano, Risgar Frida Lina Tarigan Fridianto, Fridianto G Suharto, G Hadi Rafindo Hadi Saputra Hafni Zahara Hafsan Hamdan Hamdan Hamdani . 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