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STRUKTUR KEPEMILIKAN, PERSAINGAN USAHA DAN MANAJEMEN LABA Putra, Reno Maulana; Novita, Nova
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 2 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 02, De
Publisher : Ibs Press

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Abstract

Penelitian ini bertujuan untuk menguji hubungan struktur kepemilikan dan persaingan usaha terhadap manajemen laba. Struktur kepemilikan dan persaingan usaha digunakan sebagai variabel independen dikarenakan memiliki pengaruh terhadap manajemen laba. Struktur kepemilikan pada penelitian ini diproksikan dengan kepemilikan keluarga dimana menggunakan pengukuran persentase kepemilikan keluarga dan multiple large shareholder menggunakan dummy variabel, sedangkan persaingan usaha menggunakan Herfindahl-Hirschman Index. Manajemen laba diukur menggunakan Metode Modifikasi. Penelitian ini dilakukan pada Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2019. Data yang diperoleh dengan mengakses website Bursa Efek Indonesia. Sampel pada penelitian ini menggunakan metode purposive sampling untuk mendapatkan 8 perusahaan dengan penjualan terbesar dari masing-masing 5 sektor selain sektor keuangan perbankan, lembaga keuangan non-bank dan jasa lainnya dimana untuk penelitian ini jumlah observasi adalah sebanyak 215. Hasil penelitian variabel kepemilikan keluarga, multiple large shareholder terbesar pertama memiliki hasil berpengaruh negatif signifikan terhadap manajemen laba. Untuk variabel multiple large shareholder terbesar kedua dan persaingan usaha memiliki hasil tidak berpengaruh signifikan terhadap manajemen laba. Saran untuk penelitian selanjutnya adalah menggunakan seluruh sampel yang ada di Bursa Efek Indonesia untuk hasil yang lebih dapat diandalkan.
ANALISIS KESULITAN SISWA KELAS XI-MIPA PADA MATERI TRIGONOMETRI DI SMA N 1 KECAMATAN GUNUANG OMEH Novita, Nova; Isnaniah, Isnaniah; Joni, Defri
KOLONI Vol. 1 No. 4 (2022): DESEMBER 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v1i4.333

Abstract

The learning outcomes of students in class XI at SMA N 1 Gunuang Omeh District on trigonometric material are still below the Minimum Completion Criteria (KKM) and the PH 1 mathematics score in class XI-MIPA for the 2022/2023 Academic Year on trigonometric material is still low. The purpose of this study is to determine the types of learning difficulties experienced by students in trigonometric material in mathematics learning. The method used in this study is a descriptive type qualitative approach. The subjects of this study were 6 out of 29 students of class XI-MIPA at SMA N 1 Gunuang Omeh District in the 2022/2023 academic year. Data collection using tests and through interviews. The test is carried out as one of the considerations in the taking of the subject and to map the learning difficulties of students in trigonometric material. Meanwhile, interviews were conducted to identify the difficulties experienced by students in learning trigonometric material. The difficulty experienced by students in using concepts is caused because students do not understand in defining concepts that exist in trigonometric material (sine, cosine, and tangents). The difficulty of students in understanding the principle used is due to the difficulty in students in calculating operations, students are unable to determine the comparative value at a privileged angle in trigonometric material. Then, students have difficulty in solving problems in verbal form because students have difficulty translating and associating problems with concepts in trigonometry material. Therefore, schools should be able to further strengthen the understanding of basic concepts in mathematics, especially trigonometric materials. Students are able to master the basic concepts for solving a problem in trigonometry, such as basic concepts in the form of roots, pythagorean theorem and trigonometric comparisons in mathematics learning. Keywords: Analysis, Difficulty, Students, Trigonometry, Mathematics
Pengaruh Model Pembelajaran Kooperatif Tipe Student Teams Achievement Division (STAD)Terhadap Motivasi Belajar dan Kemampuan Pemahaman Konsep Matematika Nova Novita; Tasnim Rahmat; M. Imamuddin; Pipit Firmanti
JURNAL RISET RUMPUN MATEMATIKA DAN ILMU PENGETAHUAN ALAM Vol. 4 No. 1 (2025): April : Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrimipa.v4i1.4955

Abstract

This research is based on the background of the problems found in grade IX of SMP N 1 Gunuang Omeh District that the low motivation of students in learning mathematics, this is characterized by students who look lazy in learning and only a few students pay attention when the teacher explains the material. Then, from the results of the students' daily test scores, it was also found that the low ability to understand mathematical concepts of grade IX students at SMP N 1, Gunuang Omeh District. The formulation of the problem in this study is how is the motivation of students to learn in mathematics subjects using the Student Teams Achievement Division (STAD) type cooperative learning model for grade IX at SMP N 1 Gunuang Omeh District for the 2023/2024 Academic Year and whether there is a significant positive influence using the Student Teams Achievement Division (STAD) type cooperative learning model on the ability to understand mathematics concepts of grade IX students at SMP N 1 Kecamatan Gunuang Omeh for the 2023/2024 Academic Year. This type of research is a quasi-experimental experiment with a Randomized Control Group Only Design research design. The population in this study is all grade IX students at SMP N 1, Gunuang Omeh District. Sampling was determined at random first by a normality test, a homogeneity test, and an average similarity test on population data. The sample in this study is class IX-2 as the experimental class and class IX-3 as the control class. The results of the analysis of the student mathematics learning motivation questionnaire data were obtained with a percentage of 72.28% with high motivation criteria and the test of students' ability to understand mathematical concepts was calculated using the t-test obtained tcount = 3.180 and and ttable = 1.672 because tcount > ttable means subtracting H0 and accepting H1 at the real level α=0.05, and by using SPSS26 Sig = 0.003 was obtained which means that sig ≤α with α=0.05.
Penyuluhan Pentingnya Pengetahuan Menjaga Kesehatan Ginjal Masyarakat di Stadion Utama Riau Novita, Gressy; utari, Mayang; Octaviani, Melzi; Dona, Rahma; Anggraeni, Silvana; Kasnaidi, Ahmad Faisal; Jonang, Aqila Rifdah; Khairiah, Kinanti Bahy; Sasnita, Nadya Ayu; Novita, Nova; Sari, Novita; Rizki Annisa A; Septiani Nindia Putri; Suci Anggela Soraya
Jurnal Bakti Nusantara Vol. 2 No. 3 (2025): Jurnal Bakti Nusantara
Publisher : Pustaka Media Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63763/jbn.v2i3.87

Abstract

Penyakit ginjal merupakan salah satu masalah kesehatan global yang semakin meningkat prevalensinya. Penyakit ginjal kronik menempati urutan ke-12 sebagai penyebab kematian tertinggi di dunia, dengan tren peningkatan setiap tahunnya. Di Indonesia, prevalensi penyakit ginjal kronis mencapai 0,38%, namun diperkirakan angka sebenarnya lebih tinggi mengingat banyak kasus tidak terdeteksi pada tahap awal. Penyebab dari meningkatnya angka penderita penyakit ginjal di Indonesia adalah karena pola hidup yang tidak sehat, kurangnya pengetahuan dan terbatasnya akses informasi tentang cara mencegah penyakit ginjal. Pengabdian masyarakat ini bertujuan untuk mengedukasi masyarakat tentang kesehatan ginjal dan cara pencegahannya. Metode yang digunakan adalah penyuluhan secara langsung menggunakan media leaflet dan diskusi. Materi edukasi adalah mengenai kesehatan ginjal, mulai dari cara menjaga kesehatan ginjal, mengetahui gejala dan faktor resiko penyebab penyakit ginjal tersebut. Evaluasi kegiatan dilakukan dengan memberikan tes awal dan tes akhir. Berdasarkan hasil pretes dan postes dapat disimpulkan bahwa terdapat pengaruh pemberian penyuluhan secara langsung menggunakan media leaflet terhadap pengetahuan masyarakat di Stadion Utama Riau. Hal ini dapat dilihat pada uji Wilcoxon pada skor pretest dan posttest yaitu dengan nilai p value 0,000 (p<0,05). Melalui pengabdian ini, diharapkan masyarakat dapat lebih memahami pentingnya menjaga kesehatan ginjal serta mengubah pola hidup mereka menjadi lebih sehat. Pada akhirnya, seiring dengan meningkatnya pengetahuan masyarakat, maka diharapkan terjadi penurunan angka penderita penyakit ginjal di Indonesia.
CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN BANK UMUM DI INDONESIA Anggita, Tasya; Novita, Nova
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

This study examines the effect of Corporate Social Responsibility (CSR), Audit Committee, Institutional Ownership, and Self Assessment on Firm Value, as measured by the Tobin's Q ratio. CSR is measured using the natural logarithm of CSR costs, Audit Committee is measured by the number of audit committee meetings, Institutional Ownership is measured by the percentage of institutional share ownership of outstanding shares, and Self Assessment is measured by the assessment score carried out by the company. The population of this study were banking companies listed on the Indonesia Stock Exchange for the period 2020-2022. This study used a purposive sampling technique, resulting in 42 companies with a total sample of 126 observations. The method in this study is quantitative, using secondary data taken from the company's financial statements accessed through the Indonesia Stock Exchange. The data was processed using E-Views 12 with multiple linear regression analysis techniques, using a random effect model. The results showed that Self Assessment and Audit Committee had a significant effect on firm value, while CSR and Institutional Ownership did not show a significant effect on firm value.
MODEL-MODEL DESAIN INTRUKSIONAL: DICK & CAREY, ASSURE, DAN ADDIE, DALAM PENGEMBANGAN ALAT PERAGA EDUKATIF HK, HM. Nasron; Apriani, Yeti; S, Dora Ayu; Novita, Nova; M, Ardhea Rizka
Al Fitrah: Journal Of Early Childhood Islamic Education Vol 6, No 2 (2023): Early Childhood Islamic Education
Publisher : UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ja.v7i1.4399

Abstract

Pendidikan merupakan proses pembelajaran yang membutuhkan Alat peraga edukatif dimana alat peraga ini merupakan media yang digunakan untuk membantu dalam proses belajar mengajar yang diharapkan dapat mengoptimalkan kegiatan belajar mengajar dikelas, oleh karena itu alat perga edukatif perlu terus dikembangkan dalam mengembangkan alat perga edukatif perlu digunakan model-model desain intruksional agar alat peraga edukatif dapat memenuhi prinsip serta memenuhi standar pengembangannya oleh karena itu perlunya untuk memahami model-model desain instruksional dalam pengembangan alat peraga edukatif ini, beberapa model desain instruksional yang sering digunakan dalam pengembangan alat peraga edukatif adalah DICK; DICK & CAREY, ASSURE, ADDIE dan Pengembangan Intruksional, dalam tulisan ini akan lebih dijelaskan tentang pengunaan serta langka-langka dalam pengembangan desain Dick & Carey ASSURE dan ADDIE.
Co-Authors Ambar Winda Tri Lestari Ananda, Febryandhie Anggita, Tasya Anggraeni, Silvana Annisa Annisa Apriani, Yeti Dewi, Mike Kusuma Faizah M. Nur Ficky Alkarim Gressy Novita HK, HM. Nasron Irwanda Wisnu Wardhana Isnaniah, Isnaniah Jonang, Aqila Rifdah Joni, Defri Kasnaidi, Ahmad Faisal Khairiah, Kinanti Bahy M, Ardhea Rizka M. Imamuddin Melzi Octaviani Novita Sari Nurmina Nurmina, Nurmina Pipit Firmanti Poempida Hidayatullah Puspita Puspita Putra, Reno Maulana Rahayu Wulaning S.Pd PS Rahma Dona Rizki Annisa A S, Dora Ayu Sasnita, Nadya Ayu Sayydatuz Shoimah Jamruddin Septiani Nindia Putri Solly Aryza Suci Anggela Soraya Tasnim Rahmat utari, Mayang Yudanto, Salsabila Rizki