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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN Pentagon: Jurnal Matematika dan Ilmu Pengetahuan Alam
Trianawati Trianawati
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Education Mathematics

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PENDETEKSIAN PENIPUAN LAPORAN KEUANGAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABLE MODERATING DENGAN MENGGUNAKAN FRAUD TRIANGLE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2016 - 2018 Trianawati Trianawati
PROSIDING SEMINAR NASIONAL CENDEKIAWAN PROSIDING SEMINAR NASIONAL CENDEKIAWAN 2019 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/semnas.v0i0.5820

Abstract

Penulisan ini bertujuan untuk membuktikan secara empiris pengaruh unsur fraud triangle (pressure, opportunity dan rationalization) dalam penipuan laporan keuangan yakni praktik real earning management pada perusahaan manufaktur di bursa efek indonesia tahun 2016-2018.  Penelitian ini bersifat kuantitatif dengan menggunakan data sekunder. Populasi dari penelitian ini adalah 162 perusahaan manufaktur di bursa efek indonesia.  Pemilihan sampel dengan menggunakan purposive sampling yang terbatas pada individu spesifik dengan kriteria tertentu untuk memenuhi kebutuhan penelitian (Sekaran dan Bougie, 2013). Hasil penelitian ini menunjukan bahwa kepemilikan saham orang dalam (personal financial need) dan Total Accrual to Asset (rationalization)  pada perusahaan memiliki banyak kesempatan memanipulasi laporan keuangan. Sedangkan perubahan saldo piutang (nature  of industry) tidak memiliki pengaruh terhadap kecurangan laporan keuangan pada praktik real earning management.
Learning Obstacle pada Materi Bilangan Berpangkat pada Siswa Kelas V SD Negeri 3 Air Kumbang Trianawati Trianawati; Nyiayu Fahriza Fuadiah; Nora Surmilasari
Pentagon : Jurnal Matematika dan Ilmu Pengetahuan Alam Vol. 2 No. 3 (2024): September : Pentagon : Jurnal Matematika dan Ilmu Pengetahuan Alam
Publisher : Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/pentagon.v2i3.230

Abstract

This research was carried out with the aim of finding out the learning obstacles experienced by students, especially class V students at SD Negeri 3 Air Kumbang, using rank number material. Learning Obstacles are divided into three types, namely ontogenic obstacles, epistemological obstacles, and didactical obstacles. The research method used is a descriptive qualitative method using several instruments including the results of learning obstacle diagnostic tests, material analysis, interviews, lesson plan analysis, and analysis of textbooks used during the learning process. 20 fifth grade students at SD Negeri 3 Air Kumbang were the subjects of this research. In this research, learning obstacles were found which were divided into three categories, namely ontogenic obstacles, epistemological obstacles and didactical obstacles. Ontogenic obstacles can be seen from students' lack of enthusiasm for learning and readiness to learn. Epistemological obstacles can be seen from students' lack of understanding of a concept related to mathematics due to the limited context that students know, as well as didactical obstacles obtained from the learning tools used which can create learning obstacles during the learning process.
Co-Authors Nora Surmilasari Nyiayu Fahriza Fuadiah