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ANALISIS PENGARUH KARAKTERISTIK CEO TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Herlina, Herlina; Mardianto, Mardianto
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i2.473

Abstract

Seorang CEO didalam perusahaan mempunyai wewenang untuk mengakses semua informasi yang relevan mengenai operasi dan aktivitas pada sebuah perusahaan. Tujuan dalam penelitian ini yaitu untuk menganalisis pengaruh karakteristik direktur utama terhadap praktik manajemen laba. Dalam pengukuran manajemen laba ini menggunakan discretionary accrual. Penelitian ini mempunyai variabel independen yaitu Umur CEO, Kehadiran CEO Wanita, Pengantian CEO, Keahlihan CEO, dan Masa Jabatan CEO. Variabel kontrol didalam penelitian ini yakni ukuran perusahaan, leverage, return on assets, market to book, serta umur perusahaan. Penelitian dilakukan menggunakan sampel pada perusahaan non-keuangan yang telah terdaftar di dalam Bursa Efek Indonesia pada tahun 2017-2021. Metode pengambilan sampel menggunakan metode purposive sampling. Hasil penelitian menunjukkan bawah umur perusahaan memiliki pengaruh yang signifikan negatif terhadap manajemen laba. Sedangkan return on assets memiliki pengaruh signifikan positif terhadap manajemen laba. Variabel yang terkait dengan karakteristik dewan direksi, leverage, ukuran perusahaan, dan market to book yang terbukti tidak mempunyai pengaruh yang signifikan terhadap manajemen laba di Indonesia.Kata Kunci: Manajemen Laba, Karakteristik Dewan Direksi, Bursa Efek Indonesia
Pengembangan media berbasis website pada pembelajaran Al-qur`an hadist Harahap, Yudhi Septian; Mardianto, Mardianto; Salminawati, Salminawati
SCHOULID: Indonesian Journal of School Counseling Vol 9, No 2 (2024): SCHOULID: Indonesian Journal of School Counseling
Publisher : Indonesian Counselor Association (IKI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23916/085356011

Abstract

Media is the main factor that supports the success of learning. The use of monotonous media and limited lesson time makes learning less effective. This study aims to (1) Analyze the process of developing website-based media in learning Al-Qur'an Hadith class XI, (2) Test the feasibility of website-based media, and (3) Analyze the effectiveness of the media. This research uses the Research and Development (R&D) method with the ADDIE development model (Analysis, Design, Development, Implementation, Evaluation). The focus of this research is class XI MAS Nurul Hadina Patumbak consisting of 30 students. Data were collected using qualitative and quantitative techniques. The results showed that the development of website-based media has successfully increased the effectiveness of learning Al-Qur'an Hadith with excellent validity from material experts, IT experts, and learning practitioners. Field trials showed the level of media effectiveness with an average percentage of 91.01%, which is included in the very good category.
Pengaruh Proactive Personality terhadap Public Service Motivation pada Aparatur Sipil Negara di Disdukcapil Kota Padang Ersya, Miftahur Raihan; Mardianto, Mardianto
YASIN Vol 5 No 1 (2025): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v5i1.4858

Abstract

Public services in Indonesia are still unsatisfactory. Based on the annual report of Ombudsman RI in 2023, it was reported that the number of public complaints received by Ombudsman RI was 7,392 cases. This public report is higher than previous years. Public services in Indonesia are carried out by the state civil apparatus. Individual factors in the state civil apparatus have an important role in predicting the performance of government organizations. One of these individual factors is public service motivation. This research focuses on assessing the influence of proactive personality on public service motivation in state civil apparatus in Disdukcapil Padang City. This type of research is quantitative with a survey. The sample was 41 state civil apparatus. Sampling applied saturated sampling technique. Data were collected using a public service motivation scale developed based on the aspects described by Perry and a proactive personality scale compiled by Seibert based on Bateman and Crant's theory. Data were processed using simple linear regression test. The results showed that proactive personality has a significant effect on public service motivation with an influence coefficient of 22.1% and the remaining 77.9% is influenced by other variables not examined in this research. Research on public service motivation and proactive personality is important to be the basis for developing better management strategies, including recruitment, training and employee development in public organizations.
Kontribusi Need to Belong terhadap Self-Persentation Online pada Remaja di Media Sosial Annafiah, Siti; Mardianto, Mardianto
MASALIQ Vol 5 No 1 (2025): JANUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/masaliq.v5i1.4778

Abstract

This study aims to examine the contribution of the need to belong to self-presentation online among adolescents actively using social media. The need to belong is a psychological need to be accepted and become part of a social group, while self-presentation online refers to individuals’ efforts to construct their self-image on social media. This research employs a quantitative method with a correlational design. The sampling technique used in this study is purposive sampling, and data were collected through an online questionnaire involving 120 respondents aged 15-22 years who actively use social media. The data were collected using a Likert scale model and analyzed using simple linear regression analysis. The results show a significant positive relationship between the need to belong and self-presentation online, with a contribution value of 22.8%. This indicates that the higher an individual’s need to feel accepted, the greater their tendency to shape and adjust their self-image displayed on social media. These findings suggest that self-presentation online is influenced not only by technical or aesthetic factors but also by the psychological need to be accepted by social groups.
Kontribusi Self Acceptance terhadap Fear of Intimacy pada Mahasiswa yang Orang Tuanya Bercerai di Kota Padang Meunasah, Oca Ryanda; Mardianto, Mardianto
MASALIQ Vol 5 No 1 (2025): JANUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/masaliq.v5i1.4784

Abstract

Students are individuals aged 18 to 25 who are in the early adulthood phase, which is a period in an individual's life to adjust to new life patterns and new social expectations, as well as to take responsibility for their development and life. This study aims to determine whether self-acceptance contributes to fear of intimacy among students whose parents are divorced in the city of Padang.This research is a correlational quantitative study. The sampling technique used in this study is purposive sampling with a sample size of 110 students, collected over a week from January 9-15 2025. The data for this research were obtained using a Likert scale model and then analyzed with simple linear regression analysis. The results of this study indicate that self-acceptance contributes to fear of intimacy among students whose parents are divorced in the city of Padang by 20.7%.
Pengembangan Media Pembelajaran Kartu Suku Kata untuk Mengatasi Kesulitan Membaca Siswa Kelas 2 di MIS Ar-rahman Shima Mutmainnah; Mardianto Mardianto; Ramadan Lubis
Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika Vol. 3 No. 2 (2025): April : Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/arjuna.v3i2.1661

Abstract

The use of instructional media is expected to address learning challenges, particularly early reading difficulties among students. This study aims to develop a syllable card learning media that is valid, practical, and effective. The method used is Research and Development (R&D) with the ADDIE model, involving 29 second-grade students at MIS Ar Rahman. The research results indicate that syllable cards help students overcome reading difficulties. Validity tests by media and content experts yielded an average score of 86% (highly valid). Practicality was assessed through a teacher response questionnaire, scoring 96% (highly practical). Effectiveness was tested using a Pretest-Posttest approach, resulting in an N-Gain Score of 76% (effective category), with the students’ average pretest score at 57.9 and posttest score improving to 90.1.
IMPLEMENTATION OF GOOD GOVERNANCE IN VILLAGE DEVELOPMENT PLANNING IN OGAN ILIR REGENCY Athaya, Naurah; Mardianto, Mardianto; Rafinzar, Rahmat
Natapraja Vol. 12 No. 1 (2024): Policy Issues
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/natapraja.v12i1.68330

Abstract

This study discusses the implementation of good governance in village development planning meetings (Musrenbangdes) in Pulau Semambu based on the principles of good governance according to Sedarmayanti, namely accountability, transparency, participation, and rule of law. The research method used is descriptive qualitative research. Data collection techniques were used through observation, interviews, documentation, and literature study. The results showed that the implementation of good governance in the Village Development Planning Meeting in Semambu Pulau did not fulfill all the principles of good governance (1) In terms of accountability, the government had not yet formed an organizing team and a Musrenbangdes guiding team ; (2) In terms of transparency, there is still minimal outreach by the government; (3) In terms of participation, there has been a decrease in the level of community participation; (4) In terms of the rule of law, lack of knowledge of organizers regarding the guidelines and rules. The advice given in this study is to provide training and guidance related to the implementation procedures of Musrenbangdes, as well as involve academics and other facilitators to provide assistance and provide understanding regarding the ideal concept of organizing Musrenbangdes by the guidelines. The government should also provide a web-based information system to disseminate information.
PENGGUNAAN MEDIA BIG BOOK UNTUK MENINGKATKAN KEMAMPUAN MEMBACA SISWA KELAS II DI SDN 01 KOTAPINANG Salmida Sima Aini Siagian; Mardianto Mardianto; Ramadan Lubis
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 3 No 1 (2025): Februari
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v3i`1.686

Abstract

This study aims to determine how the use of Big Book media to improve the reading skills of grade II students at SDN 01 Kotapinang. This study uses a descriptive qualitative research method. The results of this study use observation data, interviews, tests and field notes. The results of test 1 obtained results using reading media obtained that there were 5 students whose scores were "Very Good", 4 students had scores "Good", 4 students had scores "Enough", then 3 students had scores "Less" and 5 students had scores with the results "Fail". The results of test 2 obtained results as many as 11 students who got scores with the category "very good", students who got scores with the category "good" as many as 7 students. Then students who got scores with the category "enough" as many as 2 students and students who got scores with the category "less" as many as 1 student and students who got scores with the category "fail" none. So the Big Book media is proven to be effective in improving students' reading skills.
BASIC PSYCHOLOGICAL NEED IS EFFECTIVE AS A MEDIATOR IN IMPROVING THE RELATIONSHIP BETWEEN SCHOOL CLIMATE AND STUDENT ENGAGEMENT IN ELEMENTARY SCHOOL STUDENTS Latifa, Ainun; Mardianto, Mardianto
Jurnal RAP (Riset Aktual Psikologi Universitas Negeri Padang) Vol 15, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/rapun.v15i2.130252

Abstract

This study aims to see how the contribution of school climate and the fulfillment of basic psychological needs to student engagement in elementary school students in Agam district.  This study uses quantitative methods. Student engagement was measured using School Engagement Measure (SEM)- MacArthur with a reliability of 0.869, Comprehensive School Climate Inventory with a reliability of 0.860, and Basic Psychological Needs in the Classroom Scale (BPN-CS) with a reliability of 0.832. The sampling technique in this study used cluster random sampling with a total of 138 elementary students in Agam district. Multiple linear regression analysis is the analytical technique used in this study. The results of this study showed a significance value (p) of 0.00 <0.05, these results indicate that school climate and basic psychological needs simultaneously contribute to student engagement in elementary school students in Agam district. The contribution given is as much as 49.7%. School climate and basic psychological need separately also show a contribution to student engagement, and school climate shows a higher contribution than basic psychological need
Development of Tahfiz Teaching Materials In Improving Memory of The Al-Qur'an Amin, Muhammad; Mardianto, Mardianto; Mahariah, Mahariah
At-Tarbiyat Vol 8 No 1 (2025): Islamic Education (In Press)
Publisher : Institut Agama Islam An-Nawawi Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37758/jat.v8i1.1470

Abstract

This study aims to develop a Juz Amma memorization teaching material that enhances students' Quran memorization skills at SMA IT Al-Fityah Binjai. The main focus is addressing the lack of adequate teaching materials for Quran memorization in the school. The development of this teaching material is expected to improve the quality of Quranic teaching and help students memorize more effectively. The study uses the Research and Development (R&D) method with the ADDIE model, consisting of five stages: Analyze, Design, Development, Implementation, and Evaluation. Data collection instruments include questionnaires, learning tests, and interviews. The study involved two subject matter experts and two media experts for material validation and was tested with class XI students enrolled in the tahfiz program. The results show that the subject matter validation received a score of 90% ("valid" with no revisions), and the media design validation scored 93% ("very valid" with no revisions). The average final validation score was 91.5%, categorized as "Very Valid." Additionally, effectiveness testing using pretest and posttest showed significant improvement, with a t-value of -14.455 and a p-value of 0.000, indicating a highly significant difference before and after using the developed teaching material. The study concludes that the ADDIE-based teaching material effectively improves Quran memorization quality. The very valid validation scores and significant improvement in student performance indicate that the material not only enhances memorization skills but also aids in better understanding of the memorized surahs. This research contributes significantly to Islamic Education by providing practical solutions for developing effective Quran memorization learning materials tailored to students' needs and learning styles, thus supporting Quranic teaching in Islamic schools.
Co-Authors . Apriansyah Abdul Rasyid Rosandi Lubis Abdul Razak, Dudung Abdullah Idi Afrahamiryano Afrahamiryano Afrilyani, Ria Afrini, Delsi Agus Budiman Agustina, Wely Ahmad Calam Ahmad Darlis, Ahmad Ahmadi, Salman Akbar, Muh. Hajar Akbar, Sabila Akmal Walad Ahkas alders paliling Ali Imran Sinaga Alinafiah, Muhammad Amiruddin Siahaan Anas, Nirwana Andi Murlina Tasse Andriany, Venny Angglina, Novita Anisa Putri Anisa, Oktia Mufi Anisa, Putri Annafiah, Siti Annisah, Ayu Ansyari, Rija Aprianty, Henny Arif Teguh Santoso Aslami, M. Rizqi Asri, Alfian Athaya, Naurah Atika, Nur Azzah, Sitti Isni Azzahra, Rahmi Bagus, Muhammad Syah Baniah, Sri Banjarnahor, Werni Herninta Bantun, Suharsono Batubara, Abdul Hafizh Azizi Br. Rambe, Siti Aisyah Bustanur, Bustanur Butar-Butar, Najaruddin Candra Wijaya, Candra Carin, Latycia Chandra, Budi Christian, Natalis Christina, Claudia Cibro, Andika Novriadi Dani, Rahiman Darmawi, Edi Darno, Darno Darussalam Darussalam darwis darwis, darwis Daulay, Raden Fadli Dewi Jayagma Ilham Dian Agustina Diana, Ega Duski Samad Dwiyanti, Windy Efendi, Faisal Efendi, Sofyan Effendi Nawawi, Effendi Eko Setiawan Eko Sumaryanto Elinda, Friza Ersya, Miftahur Raihan Fachruddin Azmi, Fachruddin Fadhilah, Atikah Fathan, Romel Firdaus, Muhamad Wildan Firnando, Edi Firnando, Edi Fuji Astuty Auza Gea, Sarifah Hanum Gunawan Gunawan Gusril Gusril Haidir, Haidir Hamda Sulfinadia Handayani Suwandi, Wuri Handoko Hrp, Fiki Robi Harahap, Anwar Soleh Harahap, Fiki Robi Handoko Harahap, Sri Wahyuni Harahap, Yudhi Septian Harissatria, Harissatria Hasan Matsum Hasibuan, Fachri Husaini Helmayuni, Helmayuni Hendarso, Yoyok Henny Henny Herlina Herlina Hertasmaldi, Hertasmaldi HERU PURNAWAN Hery Kresnadi Hestirinaih, Deby Chintia Hutabarat, Samrul Bahri Icuk Muhammad Sakir Ifdil Ifdil Ilham Agam Setiawan Indriyani Santoso Irman Irman Irwan Irwan Irwan Pandi Nasution, Muhammad Irwan S Jayanti Yusmah Sari Jimsan Jimsan John Hendri Julkifli, Julkifli Jullystella Jullystella Jullystella, Jullystella Junaidi Arsyad, Junaidi Junaidi Junaidi Juniarsyah, Ivan Junifa Junifa Karina, Ria Kartikasari, Cindy Kelly Kelly Khadijah Khadijah Khadijah Khadijah Khairina Khairina, Khairina Khairunnas, Khairunnas Khairunnisya, Tuty Kimestry, Asma Bio Krisyadi, Robby Kurniati, Meriza Kurniawan, Ahmad Kurdi La Ode Nafiu Laksono Trisnantoro Latifa, Ainun Leoneto, Bambang A Lesmono, Dwi Septian Lisdiana Lisdiana Lisdiana Lishapsari Prihatini Lubis, Fatimah Lubis, Indah Syafiq Lubis, Mhd Syahdan Lubis, Ramadhan Lufita Sari Sitorus Mahariah Mahmud Mahmud Mahmud S, Ronald Makmur Syukri Marliansyah, Marliansyah Marpaung, Zailani Surya Marsela, Reka Marsela, Reka Marta, Satria Ami Martin Kustati Martin Kustati Mat Syuroh Megasari, Putri Meunasah, Oca Ryanda Mindayula , Efry Mindayula, Efry Mudasir Mudasir Mudhar, Mudhar Muh Nurtanzis Sutoyo Muhamad Stiadi Muhammad Amin Muhammad Fadhil Muhammad Fadli Muhammad Hafiz Muhammad Joni Muhammad Nur Budiyanto Muhammad Yusri Murtadho, Wildan Musram Abadi Mutawalli, Aqiel Mutia Mauliddiya Nabila Humairo, Hanny Nadawina, Nadia Nadjib, Abdul Nana Sepriyanti Nanda Miranda, Nanda Nasution, Fahri Agung Nasution, Ibnu Hajar Nasution, Mayurida Nazaruddin, Ilham Nelvi, Yusmi Ningsih, Afcia Nirwana Anas Novita Novita Noviyanto, Hernowo Nur Aisyah Siregar Nur Huda Romadhoni Nur Santy Asminaya Nur, Wahyudin Nurhalizah, Siti Nurhasnah Nurhasnah Nurhidayah, Asyifa Nurika Khalila Daulay Nusa, Putri Nuur Hidayah, Nabilah Ostarini, Silvi P, Juli Julaiha Pardosi, Veronika Septiani Pudiyanto, S. Puji Astuti Putra, Alwanda Putra, Ramadan Syah Putri, Elivia Pasma Putri, Thalia Amanda Putri, Thalia Amanda Rafinzar, Rahmat Rahayu Budianti Rahmadhani, Rizka Amalia Rahmidiyani Rahmidiyani Ramadan Lubis Ramadhan, Muhammad Rizki Ramadhani, Three Wulan Rara Warih Gayatri Rehani rehani Rendra, Rashad Yazid Renfiyeni Rewita, Silvi Rezki Amelia Rias Gesang Kinanti Ridwan, M. Bagus Riki Irawan, Riki Rizal Kurniawan Rizka Putri Pratama Romodhon, M Iqbal Sadat, M. Anwar Safitri, Aini Salmida Sima Aini Siagian Salminawati Salsabila, Unik Hanifah Samudra, Bayu Santoso, Arif Teguh Sari, Ery Novita Sari, Wulan Citra Sayadi, Sayadi Sembiring, Dandi Irawan Semil, Nurmah Sentya, Putri Yuni Setiawan, Ilham Agam Setiawati, Dewi Teti Shima Mutmainnah Silaen, Irma Silvianetri, Silvianetri Simanjuntak, Doli Agum Simdy, Vivian Sinaga, Ali Imran Siregar, Ambali Azwar Siregar, Arini Siregar, Rahmad Anwi Siregar, Vera Yunita Siske, Sai Poni Siti Fatimah Siregar Siti Halimah Siti Qomariah, Siti Siti Rohima Sofian, Burhan Sofyandani, Albima Umari Sri Sulastri Suhardi Marli suhartatik suhartatik Sujaya, Mutiara Sukriyah, Elvi Sulistyorini Sulistyorini, Sulistyorini Sumantri Sumantri Sumantri Sumantri Supriyadi Supriyadi Supriyadi Supriyadi Suriyadi, Suriyadi Surtina, Dara Syafruddin Syafruddin Syahputra, Angga Syaparman, Syaparman Syaukani Syaukani TAKDIR SAILI Tamami, Azra Tanjung, Lidra Agustina Tiffani, Tiffani Tiono, Carissa Titin Sumanti, Solihah Tjoprajono, Nicolas Rahmat Ulfatmi Ulfatmi Urip Harahap Usman, Afifah Utami, Salsabilla Venessa, Jessy Wahyu Hidayat Wahyudin Nur Nasution, Wahyudin Nur Wijaya,, Candra Yeni, Putri Yora, Muharama Yuladi, Agmal Yundari, Yundari Zadrian Ardi Zamroni Zamroni Zoon, Thonel Zubaidah R, Zubaidah Zulhaini Zulhaini Zulheddi Zulheddi