Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) MULTIPLE: Journal of Global and Multidisciplinary
Sarah Devina
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH STRUKTUR KEPEMILIKAN SAHAM, KUALITAS AUDITOR EKSTERNAL, STRUKTUR KEUANGAN PERUSAHAAN TERHADAP MANAJEMEN LABA (INCOME DECREASING) Sarah Devina; Paulina Sutrisno
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (848.05 KB) | DOI: 10.35448/jte.v11i2.4230

Abstract

The research aims is to examine the influence of ownership structure (managerial ownership, ownership concentration and institutional ownership), firm size, audit quality, financial structure and independent board on negative discretionary accruals as a proxy for earnings management income decreasing by empirical analyze. Population of this research are all non-financial listed companies in Indonesia Stock Exchange from 2011 to 2014. The sample is collected using the purposive-sampling method, then 181 companies meet the criteria for sample. This research uses multiple linear regression method for data analysis. The result of this research shows ownership concentration, institutional ownership, firm size and audit quality had influence on earnings management practice (income decreasing). Other independent variables such as managerial ownership, financial structure and independent board had no influence on earnings management practice (income decreasing). Keywords: ownership structure, audit quality, financial structure, and earnings management
Pendidikan Karakter Pada Anak Usi Dini Sarah Devina; Selvi Yanti; Widia Nanda Putri
MULTIPLE: Journal of Global and Multidisciplinary Vol. 2 No. 1 (2024): Januari
Publisher : Institute of Educational, Research, and Community Service

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

Abstract

Penelitiann ini bertujuan untuk mengeksplorasi dampak pendidikan karakter pada anak usia dini terhadap perkembangan moral dan perilaku, pentingnya integrasi nilai-nilai moral dalam kurikulum pendidikan anak usia dini, serta analisis metode pendidikan karakter terhadap perubahan perilaku anak. Dilakukan pada dua kelompok anak dalam lingkungan pendidikan formal dan informal, data dikumpulkan melalui observasi, wawancara, dan kuesioner. Hasilnya menunjukkan integrasi yang efektif meningkatkan pemahaman nilai-nilai moral dan berpotensi merubah perilaku sosial anak. Studi ini mengonfirmasi urgensi pendidikan karakter dalam membentuk fondasi moral anak usia dini, memperkuat perlunya integrasi nilai-nilai dalam kurikulum, serta dampak positifnya terhadap perilaku anak-anak.
Co-Authors Selvi Yanti Sutrisno, Paulina Widia Nanda Putri