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MANFAAT INCREMENTAL SOFT INFORMATION DALAM PELAPORAN KEUANGAN TERHADAP KEPUTUSAN INVESTOR Ratnaningsih, Dewi
Modus Journals Vol 32, No 1 (2020): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v32i1.3198

Abstract

ABSTRACTThe information presented in the financial statements, although still considered to be very important information for stakeholders, is still considered inadequate. Information in a sustainability report is important additional information. Sustainability reports are dominated by non-financial information called soft information. If soft information is indeed considered important, this information should be able to influence investors' decisions in the capital market. This research is conducted to examine the effect of soft information on the company's stock price. This research is conducted with experimental data collection technique. The number of subjects used is 100 respondents. The results of this study support the hypothesis that in addition to hard information, soft information contains information (information content) that is useful for users of financial statements. Soft information has a positive effect on the company's stock price. The results of this study also support the hypothesis that the effect of soft information on stock prices is greater for companies with negative earnings than that of companies with positive earnings. The results of this study support the anchor theory and prospect theory.Keywords: sustainability report; hard information; soft information; anchoring theory; prospect theoryABSTRAKInformasi yang disajikan di laporan keuangan walaupun masih dianggap informasi yang sangat penting bagi stakeholder, tetapi masih dianggap belum memadai. Informasi di laporan berkelanjutan (sustainability report) merupakan informasi tambahan yang penting. Laporan keberlanjutan didominasi oleh informasi non-keuangan yang disebut dengan informasi lunak (soft information). Jika informasi lunak memang dianggap penting, informasi ini mestinya dapat memengaruhi keputusan investor di pasar modal. Penelitian ini dilakukan untuk menguji pengaruh informasi lunak tersebut terhadap harga saham perusahaan. Penelitian ini dilakukan dengan teknik pengumpulan data eksperimen. Jumlah subyek yang digunakan adalah sebanyak 100 responden. Hasil penelitian ini mendukung hipotesis bahwa sebagai tambahan informasi keras, informasi lunak mengandung informasi (information content) yang berguna bagi pemakai laporan keuangan. Informasi lunak berpengaruh secara positif terhadap harga saham perusahaan. Hasil penelitian ini juga mendukung hipotesis bahwa pengaruh informasi lunak terhadap harga saham lebih besar untuk perusahaan dengan laba negatif dibandingkan dengan perusahaan dengan laba positif. Hasil penelitian ini mendukung teori jangkar (anchoring theory) dan teori prospek (prospect theory).Kata kunci: laporan berkelanjutan; informasi keras; informasi lunak; teori jangkar; teori prospek
Internalisasi Nilai Religius dalam Novel Cinta dalam 99 Nama-Mu Karya Asma Nadia dan Pembelajarannya di Sekolah Menengah Atas Widayati, Sri; Indriyani, Nopi Riski; Ratnaningsih, Dewi
Edukasi Lingua Sastra Vol 21 No 2 (2023): Edukasi Lingua Sastra
Publisher : Universitas Muhammadiyah Kotabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47637/elsa.v21i2.889

Abstract

Dalam penelitian ini dibahas internalisasi nilai religius dalam novel Cinta dalam 99 Nama-Mu karya Asma Nadia dan pembelajarannya di sekolah menengah atas. Penelitian ini bertujuan untuk mendeskripsikan internalisasi nilai religius pada novel Cinta dalam 99 Nama-Mu karya Asma Nadia dan mendeskripsikan perencanaan pembelajarannya di sekolah menangah atas. Metode yang digunakan ialah deskriptif dengan pendekatan kualitatif. Dari hasil penelitian menunjukkan terdapat tiga nilsi religius dalam novel Cinta dalam 99 Nama-Mu karya Asma Nadia, yaitu hubungan manusia dengan Tuhan, manusia dengan diri sendiri dan manusia dengan manusia lain. Novel Cinta dalam 99 Nama-Mu karya Asma Nadia layak dijadikan sebagai bahan pembelajaran di sekolah menengah atas karena telah memenuhi kriteria dari aspek bahasa, psikologis, dan latar belakang budaya. Guru dapat menginternalisasikan nilai-nilai religius yang terdapat dalam novel tersebut kepada siswa berdasarkan langkah-langkah pembelajaran yang terdiri atas pembukaan, inti pembelajaran dan penutup.
Internalisasi Nilai Religius dalam Novel Cinta di Ujung Sajadah Karya Asma Nadia dan Pembelajarannya di Sekolah Menengah Atas Ratnaningsih, Dewi; Widayati, Sri; Ruchiyat, Marina Gusnia; Aprilianti, Putri
Edukasi Lingua Sastra Vol 22 No 1 (2024): Edukasi Lingua Sastra
Publisher : Universitas Muhammadiyah Kotabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47637/elsa.v22i1.1100

Abstract

The problem in this study is the internalization of religious values ​​in Asma Nadia's novel Cinta di Ujung Sajadah and its learning in high school. The purpose of this study is to describe the religious values ​​contained in the novel Cinta di Ujung Sajadah by Asma Nadia and to describe the learning plan for the internalization of religious values ​​in high schools. The method used is descriptive with a qualitative approach. The results of the study show that there are four religious values ​​in Asma Nadia's novel Cinta di Ujung Sajadah, namely the relationship between man and God, man and himself, man and society, and man and nature. The novel Cinta di Ujung Sajadah by Asma Nadia is suitable as learning material in high schools because it meets the criteria for aspects of language, psychology, and cultural background. The teacher can internalize the religious values ​​contained in the novel to the students according to the learning steps which consist of opening, learning core, and closing.
PENDAMPINGAN PRODUKSI KONTEN PEMBELAJARAN DIGITAL BERBASIS PLATFORM GURUVIRTUAL.ID DI SDS SOEKARNO HATTA Ratnaningsih, Dewi; Hartono, Hartono; Khotimah, Khusnul
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v6i2.46630

Abstract

The rapid increase in technological and scientific advancements has affected many aspects, including the changing characteristics and learning needs of Generation Z students. One example of this change is the increasing use of digital learning content. Not only does it help overcome post-pandemic learning loss, but also digital learning content that is engaging, easily accessible, and inclusive can boost students' interest in learning. Soekarno Hatta Private Elementary School in North Lampung is one of the schools that recognizes the urgency of the need for digital learning. The school intends to implement and enhance digital learning content. However, despite having produced several learning videos, the teachers at this school do not possess the skills to produce high-quality digital learning content. Therefore, the purpose of this community service activity is to assist in increasing the production of digital learning content through the GuruVirtual.ID platform, a learning platform developed by Muhammadiyah University Kotabumi. To achieve optimal results, two methods were utilized: the mentoring method and the output-based partner participatory method. The mentoring method focuses on implementing learning content workshops, assisting in the preparation of learning scenarios, and guiding the practice of recording and editing learning videos based on the GuruVirtual.ID. In the participation method, partners were directed to produce learning content. In addition to enhancing partners' understanding of digital learning content production, this activity resulted in 16 learning videos produced by seven teachers at the school.
Masalah Sosial dalam Novel Kado Terbaik Karya J.S. Khairen Sebagai Alternatif Bahan Ajar di Sekolah Menengah Atas Amelia, Safira; Widayati, Sri; Ratnaningsih, Dewi
Edukasi Lingua Sastra Vol 23 No 1 (2025): Edukasi Lingua Sastra
Publisher : Universitas Muhammadiyah Kotabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47637/elsa.v23i1.1700

Abstract

The problem in this study is the social problem in the novel Kado Terbaik by J.S. Khairen as an alternative teaching material in high school. The purpose of this study is to describe the social problem in the novel Kado Terbaik by J.S. Khairen and determine the feasibility of the novel. as an alternative teaching material in high schools. The method used in this study is a descriptive method with a qualitative approach. The results of the study indicate that there are social problems in the novel Kado Terbaik by J.S. Khairen, namely 1) poverty, 2) crime, 3) family disorganization, 4) problems of the younger generation in modern society, 5) violations of community norms, 6) and environmental problems. The novel Kado Terbaik by J.S. Khairen is worthy of being used as an alternative teaching material in high schools because the criteria for linguistic, psychological, and cultural background aspects of students have been met.
Efektivitas Metode Pembelajaran Berbasis TBLA dengan Memanfaatkan Prior Knowledge dan Kearifan Lokal dalam Pembelajaran Bahasa Indonesia di SDS Soekarno Hatta Ratnaningsih, Dewi; Hartono; Aprilia, Rida; Kristina, Marilin
Edukasi Lingua Sastra Vol 23 No 2 (2025): Edukasi Lingua Sastra
Publisher : Universitas Muhammadiyah Kotabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47637/elsa.v23i2.1824

Abstract

This study examines the effectiveness of a Task-Based Language Assessment (TBLA) method integrated with students' prior knowledge and the local wisdom of Piil Pesenggiri in Indonesian language learning. The research employed the ADDIE model combined with lesson study, involving fifth-grade elementary students as subjects. Results demonstrated significant improvements in: (1) average learning outcomes (77.25, categorized as "good"), (2) critical thinking skills (25% increase), and (3) discussion participation (30% increase). TBLA transcript analysis revealed that incorporating nemui nyimah (hospitality) and sakai sambayan (mutual cooperation) values created contextual and inclusive learning. The STAD model effectively enhanced student collaboration, with 85% of groups showing productive interactions. These findings confirm that culturally-grounded TBLA approaches not only improve language competence but also strengthen cultural identity. The study recommends using authentic tasks based on local wisdom, transcript analysis for teacher reflection, and adaptive performance-based assessment. Practical implications include designing Indonesian language instruction that aligns with students' socio-cultural contexts.