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All Journal ETIKONOMI Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan AL ISHLAH Jurnal Pendidikan Indonesian Journal of Sustainability Accounting and Management Jurnal Manajemen Pendidikan Penelitian Kualitatif Jurnal JUMPED (Jurnal Manajemen Pendidikan) JURNAL PENDIDIKAN TAMBUSAI EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pendidikan dan Konseling Instructional Development Journal Jurnal Akuntansi PEKBIS Journal of Educational Sciences Jurnal Magister Akuntansi Trisakti Media Riset Bisnis & Manajemen Journal of Education Technology Information Social Sciences and Health

Makhdalena Makhdalena

Economic Education Studies Program, Universitas Riau, Pekanbaru, 28293, Indonesia

Author-ID : 3241335

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Other

Published : 103 Documents Claim Missing Document

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Articles

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Hubungan Proporsi Komisaris Independen dengan Earnings Management Makhdalena .
Jurnal Akuntansi Vol. 16 No. 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i1.519

Kroses moneter yang terjadi padaÂ tahun 1997 dan bangkrutnya perusahaan raksasa dunia pada tahun 2000an

PENGARUH KOMISARIS INDEPENDEN TERHADAP INTERNAL CONTROL Makhdalena '
PEKBIS Vol 1, No 01 (2009)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Artikel ini mengenai Komisaris Independen dan internal control.Keberadaan Komisaris Independen sangat penting dalam pengelolaanperusahaan. Hal ini disebabkan karena fungsi dari dewan komisaris adalahmengawasi jalannya perusahaan yang dikelola oleh manajemen. Oleh karena ituagar perusahaan dapat berjalan sesuai dengan apa yang telah ditetapkan, makadiperlukan internal control sebagai alat bantu dalam pengawasan perusahaan.Internal control merupakan hal yang sangat penting dalam suatu perusahaan gunameminimalisasi kemungkinan risiko yang akan terjadi pada operasi perusahaandalam mencapai tujuan perusahaan.Internal control bertujuan untuk meningkatkan keandalan laporankeuangan, efektifitas dan efisiensi operasi dan ketaatan terhadap peraturan danperundang-undangan. Jadi dengan tercapainya tujuan internal control otomatistujuan dari perusahaan juga akan tercapai, yaitu meningkatkan nilai perusahaandan nilai stakeholders.

NTERNAL CONTROL : MENINGKATKAN PENGAWASAN DAN PENGENDALIAN Makhdalena '
PEKBIS Vol 1, No 03 (2009)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Artikel ini mengulas tentang internal control. Internal control merupakan hal yangsangat penting dalam suatu perusahaan guna meminimalisasi kemungkinan risikoyang akan terjadi saat operasional perusahaan dalam mencapai tujuanperusahaan. Internal control bertujuan untuk meningkatkan keandalan laporankeuangan, efektifitas dan efisiensi operasi dan ketaatan terhadap peraturan danperundang-undangan. Jadi dengan tercapainya tujuan internal control otomatistujuan dari perusahaan juga akan tercapai, yaitu meningkatkan nilai perusahaandan nilai stakeholders.

Application of Stad Type Learning Models to Improve Activity and Student Learning Outcomes Desnita Desnita; Rr Sri Kartikowati; Makhdalena Makhdalena
Journal of Educational Sciences Vol 5, No 1: January 2021
Publisher : Universitas Riau

This research is motivated by the low activity and student learning outcomes in learning. One alternative that is used to overcome the low activity and learning outcomes of social studies subjects is by using the Student Team Achievement Division (STAD) type of cooperative learning model with LKPD assistance. The purpose of this study was to analyze student learning activities and outcomes using the STAD type cooperative learning model assisted by Student Workshet (LKPD). This research was an experimental study using the Pre-Test Post-Test Control Group Design. The data used consists of primary and secondary data. The data were collected using test results of learning and observation sheets to determine student learning activities. The total population was 348 people with a sample size of 78 people with a purposive sampling technique. The method of analysis used the independent sample t-test. The results showed that the student's learning activity was declared active with a high category as long as the cooperative learning model type STAD was assisted by LKPD and the learning outcomes obtained a significance value of 0.000 with a significance level of 0.05. It can be concluded that there is an increase in student activity and learning outcomes using the STAD type cooperative learning model assisted by LKPD.

Analysis of Factors Affecting Student Learning Achievement of Social Sciences Subjects in Muhammadiyah Middle School Rokan Hulu Regency Reni Efriza; Caska Caska; Makhdalena Makhdalena
Journal of Educational Sciences Vol 4, No 3: July 2020
Publisher : Universitas Riau

The Social Sciences subject examination score in Muhammadiyah Rambah Middle School is still below the average. This phenomenon is inseparable from the low student achievement. This study aims to analyze the factors that influence student learning achievement. This type of research was quantitative research. The population in this study was VII grade students of SMP Muhammadiyah Rambah which was conducted in the even semester of the 2018/2019 school year. The sample was carried out using proportional random sampling technique with 76 respondents. Data collection using a questionnaire with a Likert scale and then the data were analyzed by path analysis. The results of the analysis show that learning discipline has an indirect effect on learning achievement through learning motivation of 0.0897, with a total influence is 0.351 with an effective contribution of 12.29%. The family environment has an indirect effect on learning achievement through learning motivation of 0.1054, with a total influence of 0.354 with an effective contribution of 12.56%. This shows that learning achievement can be improved if the quality of learning discipline, family environment and student motivation are improved.

Effect of Family Environment and Education Costs on Student Achievement with Interest in Reading as an Intervening Variable Sutriayu Sutriayu; Makhdalena Makhdalena; Sumarno Sumarno
Journal of Educational Sciences Vol 4, No 1: January 2020
Publisher : Universitas Riau

Learning entrepreneurship is very important for special students in vocational high schools (SMK). However, there are still many students getting entrepreneurial grades under the standard (KKM). It can be said that student achievement in entrepreneurship subjects is low, this is inseparable from the factors that influence learning achievement such as: family environment, education costs, and reading interest. The research objective is to look at the effect of family environment and educational costs on student achievement both simultaneously and partially and to see the influence of family environment, education costs, and reading interest on learning achievement both simultaneously and partially. The population in this study was the entire class XI Pharmacy Pharmacy Ikasari Pekanbaru with 249 students. The sampling technique used Simple Random Sampling with a sample size of 153 students. The data in this study were secondary data obtained from school documents in the form of student daily test scores and primary data obtained from questionnaires filled out by students. The results showed that family environment and education costs had a positive and significant effect on learning achievement both 43.4% simultaneously and partially with a large coefficient of peht 43.6% and 39.7% and family environment, education costs, and reading interest positive and significant effect both simultaneously at 56.3% and partial with a peht coefficient of 16.5%, 13.2%, and 57.3%.

Analysis of Field Work Practices Against Mastery of Skills and Work Readiness of Students Sapriadi Sapriadi; Caska Caska; Makhdalena Makhdalena
Journal of Educational Sciences Vol 3, No 2: May 2019
Publisher : Universitas Riau

This study aims to determine the effect of fieldwork experience on student skills mastery, the influence of field work experience on student work readiness, the effect of skill mastery on student work readiness, and the influence of field work experience on student work readiness through mastery of student skills. This study was conducted in YPLP SMK PGRI Bangkinang and used the entire population of 75 students who have carried out fieldwork practices. Data analysis techniques used path analysis methods. The results of this analysis indicate that field work has a positive effect on skill mastery, field work practices have a positive effect on work readiness, mastery of skills has a positive effect on work readiness, field work practices have a positive effect on job readiness through mastery of skills. Mastery of student skills and student work readiness can be improved if students' fieldwork practices are improved.

Analysis of Learning Motivation in Improving Student's Cognitive Ability with Family Socio-Economic Conditions as Moderation Variables in Public High Schools, East Kampar Sub-district Ahmad Reski Mulia; Rr Sri Kartikowati; Makhdalena Makhdalena
Journal of Educational Sciences Vol 5, No 1: January 2021
Publisher : Universitas Riau

Learning achievement is not influenced by socioeconomic level and environmental adaptability without being mediated by other factors. One of them is learning motivation. Considering that learning motivation can strengthen or weaken the influence of various factors that affect the learning process, this study aims to analyze the effect of learning motivation in improving students' cognitive abilities with the socio-economic conditions of the family as a moderating variable in SMA Negeri in East Kampar District. The data used consists of primary data and secondary data. The data were collected using questionnaires and documents. The study population was 567 students of SMA Negeri in East Kampar District with a sample of 235 students taken by proportional random sampling. The analytical method used moderated regression analysis. The results of the study found that the learning motivation variable had a significant effect on the cognitive abilities of SMA Negeri students in East Kampar District and the socio-economic conditions of the family had a significant effect on the cognitive abilities. The socio-economic conditions of the family can strengthen the influence of student learning motivation on the cognitive abilities.

PERAN DEWAN WANITA PADA PENGUNGKAPAN ANTI PENYUAPAN DAN KINERJA KEUANGAN DI PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI yani zulvina; Desi Zulvina; Makhdalena Makhdalena; Fitri Zulvina
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aimed to examine the effect of Anti-Bribery Disclosure on Financial Performance and also to examine the role of the Women Board on Anti-Bribery Disclosure and Financial Performance where the Women Board is a moderating variable. This research was a quantitative research using 101 observation units from Mining Sector Companies listed on the Indonesia Stock Exchange during 2017-2019. This study used regression analysis techniques that were processed using the STATA version 14 application. The results showed that the Anti-Bribery Disclosure had no significant effect on financial performance as measured by ROA. The results also showed that the Women Board does not significantly moderate the relationship between Anti-Bribery Disclosure and Financial Performance. This research contributes to an increase in the assessment of company management that focuses on the gender of the company board and its role in achieving integrity and transparency of corporate activities in order to improve corporate sustainability.

INTERNAL CONTROL DAN HUBUNGANNYA DENGAN EARNINGS MANAGEMENT Makhdalena ,
Media Riset Bisnis & Manajemen Vol. 12 No. 3 (2012): Media Riset Bisnis & Manajemen
Publisher : Universitas Trisakti

Manipulation of accounting (earnings management) that occurs causes the collapse of the giant corporations of the world in the early 2000s and has hurt the company's stakeholders. Manipulation of accounting also occurs in companies listed on the Jakarta Stock Exchange. The occurrence of accounting manipulation makes accounting experts to focus on internal control problems because of internal control is an important issue that affects earnings management through a substance that can be provided by an internal control. Based on such consideration, the researcher is interested in doing research that aims to determine the correlation of internal control on earnings management. Research done by the manufacturing survey at 48 listed companies in Jakarta Stock Exchange drawn at random in a population of 150 firms. The data used in this study is the primary data for the internal control variable and secondary data for earnings management variable. Data were analyzed using Product Moment. The results showed that the internal control was significantly negatively related to earnings management.Keywords: Internal control, Earnings management

Co-Authors ', Hendripides ', R.M.Riadi ', RM.Riadi ', Sumarno Adam Suar Ade Fitri Anggraeni Adinda Maihartati Aditya Pandu Wicaksono Ahmad Reski Mulia Almasdi Syahza Ana Ulfa Sugiarti Angel Sri Meilinda Anggun Santika Anisa Rahmadani Arien, Wilasari Arni Yusnika Asri ' Asri Seni Vinal Azhar Azhar Azhar Azhar Azhar Azhar Azlan ' Bangkit Suryadi Rajagukguk Bertiza Handayani Caska - Daeng Ayub Daviq Chairilsyah DefiSusanti DefiSusanti Desi Zulvina Desi Zulvina Desi Zulvina Desnita Desnita Dewi Agustina Dewi Agustina Dian Gusriani Diarni Junita Junita Elfira Oktarina Eli Hasmita Elvira Yenti Elvis Arisman L. T ERINTA ERINTA Ervia Apriani Faizal Faizal Fakhri Ras Fakhri Ras Fermadi, Heru Lian Firdha Desi Triani Fitri Zulvina Fitrianti Fitrianti Fitriatun Fitriatun Gani Haryana Gani Haryana Haryana, Gani Haryana Gimin Gimin Gusnardi Gusnardi Gusnardi Gusnardi Hambali Hambali Hardisem Syabrus Hardisyem Syabrus Hasnawati Hasnawati Hendripides ' Hendripides Hendripides Hendripides Hendripides Honora, Resti Humosor Panuju Panuju, Humosor Panuju Indah Harnum Intan Permatasari Irwansyah Putra Jupri Jupri Kartika Sari Kartika Sari, Kartika Sari Kartika Khairunnisa Rafli Putri Rafli Putri, Khairunnisa Rafli Putri Rafli Kiki Ardian Kiki Mega Santi Lusi Susanti M. Didy Syaputra Mahdi Jufri Mahdum Mifta Rizka Mifta Rizka Mita Ulita Manurung Muhammad Nasir Mujiono Mujiono Mulyana Sari Murni Baheram Nidia Elvina Nopitasari Pitri Nuraini Nuraini Nurpit Junus Nurpit Junus Nurul Annisa Zulmi Prihartini Rahayu R. M. Riadi R. Wenmar Isqaedah R.M Riadi R.M Riadi R.M. Riadi R.M. Riadi R.M.Riadi ' RAFIUD DRAJAD Rahmad Danel Raisya Fahira Reni Efriza Resti Honora Retnosari Andrajati Ria Azmayani Riadi Riadi Risma B Rizki Imran Rizky Windar Amelia RM Riadi RM. Riadi RM. Riadi RM. Riadi RM.Riadi ' RM.Riadi Riadi Roma R. Siburian Rr Sri Kartikowati Sapriadi Sapriadi Selvi Yohana Sianturi, Rahmat Siti Fatimah Z Solly Aryza SRI ASTUTIK Sri Kartikowati Sri Kartikowati Kartikowati SRI LESTARI Sri Wahyuni Suhendri Suhendri Sumarno Sumarno Sumarno Sumarno Sundakir Sundakir Sutriayu Sutriayu Suwanto Suwanto Syakdanur Syakdanur Tengku Saherbanun Tri Sovia Yanreta Uli Yamasari Valentine Pratiwi Widia Sinta Sinta Widya Asrini Asrini, Widya Asrini Windy Herprianingsih Wusono Indarto Yamasari, Uli Yani Zulvina Yani Zulvina Yani Zulvina Yulia Sari Yuliani Yuliani Yulmaidar Yulmaidar Yusniar Harahap Yusnika, Arni Zita Barlian Zulfan Saam Zulfan Saam Zuliya Zuliya Zulkarnain Zulkarnain Zulkifili N

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