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All Journal Jurnal Pengajaran MIPA Akuntansi Krida Wacana Jurnal Pengajaran Matematika dan Ilmu Pengetahuan Alam Journal of Indonesian Economy and Business Journal of Accounting and Management Innovation Jurnal Penelitian Pendidikan IPA (JPPIPA) PEDAGOGIA Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Equity JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Titian: Jurnal Ilmu Humaniora Sains dan Matematika Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Jurnal Pijar MIPA Chemistry Education Review UNESA Journal of Chemical Education Equity
Rinaningsih Rinaningsih
University of Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Development of an E-Worksheet on Acid-Base Material with the Sorogan-Bandongan Learning Model to Train Students Attitude of Responsibility Naimah, Kholifatul; Rinaningsih, Rinaningsih
Jurnal Pijar Mipa Vol. 20 No. 6 (2025)
Publisher : Department of Mathematics and Science Education, Faculty of Teacher Training and Education, University of Mataram. Jurnal Pijar MIPA colaborates with Perkumpulan Pendidik IPA Indonesia Wilayah Nusa Tenggara Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpm.v20i6.9577

Abstract

The Sorogan-Bandongan learning model is a traditional approach that is effective in training learners' responsibility through a series of learning activities, including reading and working on handouts, diagnostic tests, independent practice based on test results, reinforcement of concepts by the teacher, and self-reflection. This model emphasizes both individual (Sorogan) and collective (Bandongan) approaches, so that students are not only responsible for tasks they complete independently but also participate in collaborative discussion and evaluation processes. The purpose of this study is to describe the feasibility of the E-Worksheet on acid-base material using the Sorogan-Bandongan learning model to cultivate students' sense of responsibility. The feasibility of the E-Worksheet is assessed based on validity, practicality, and effectiveness. The method used in this study is Research and Development (R&D) with Thiagarajan's 4D development model, limited to the Develop stage. In this study, a limited pilot test was conducted in May 2025 with 20 high school students from SMA Negeri 19 Surabaya who had already studied acid-base material. Based on the results of the research conducted, it was found that the validity of the E-Worksheet was deemed valid based on the scores obtained from the validation sheet. The overall results of student activities from meeting 1 to meeting 3 showed an increase and obtained a percentage of ≥ 61%, indicating that the E-Worksheet on acid-base material is practical. The effectiveness of the E-Worksheet was assessed based on the increase in the observation sheet scores for students' sense of responsibility in each session. The n-gain results for students' sense of responsibility were categorized as high. Based on these results, it can be concluded that the E-Worksheet on acid-base material using the Sorogan-Bandongan learning model to cultivate students' sense of responsibility is suitable for use.
THE ROLE OF AUDIT COMMITTEE ATTRIBUTES IN ENHANCING OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE STANDARDS Cahyani, Ni Made Ari; Redita, Ketut; Rinaningsih, Rinaningsih
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.338-353

Abstract

This research aims to evaluate how the characteristics of the audit committee contribute to the enhancement of environmental, social, and governance (ESG) reporting standards. The audit committee's contribution is assessed through financial acumen, scope, autonomy, and the regularity of its meetings. This study does not only focus on certain industries but all industries with ESG scores that are routinely assessed by Bloomberg for the 2017-2021 period in Indonesia except the financial industry. The sample comprises of 67 companies, so that the total observations used are 335 firm-years with fixed effect model data panel analysis. The findings imply that the independence of the audit committee's independence has a notably positive impact on the quality of ESG disclosures. Meanwhile, the frequency of audit committee meetings has a notably negative impact on the quality of ESG disclosures. However, financial expertise and the size of audit committee do not correlate to the quality of ESG disclosures. The sensitivity analysis supports the entire result of the hypothesis test. Sensitivity tests were carried out on each of the ESG components, namely Environmental, Social and Governance.
HUBUNGAN KESULITAN KEUANGAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2016 Feldo, Ferix; Rinaningsih, Rinaningsih; Yuliati, Retno
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.231 KB) | DOI: 10.34209/equ.v21i2.640

Abstract

This research aims to know how the relationship between financial distress as measured by manajemen laba using Discretionary value Accruals (DA). This research use quantitative approach and the population used is the all of company listed in the Indonesian Stock Exchange period 20102016. Research conducted using multiple linear regression. The result of the research indicate (1) there is a negative significant relationship between financial distress in distress1 category characterized by a negative net income during the current year with warnings management. (2) there is no significant relationship between financial distress in distress2 category characterized by negative working capital during the current year with manajemen laba, (3) there is on relationship between financial distress in distress3 category characterized by negative net income and working capital during the current year withmanajemen laba. 
Resesi dan Dampaknya pada Hubungan Manajemen Modal Kerja dan Profitabilitas Dhamayanti, Flora; Senlia, Clara; Rinaningsih, Rinaningsih; Yuliati, Retno
EQUITY Vol 23 No 2 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i2.2240

Abstract

Penelitian ini dilakukan untuk menguji pengaruh kondisi resesi terhadap hubungan manajemen modal kerja dan profitabilitas. 3.012 perusahaan terbuka di Asia Tenggara digunakan sebagai sampel pada periode observasi 2000-2016. Manajemen modal kerja diukur dengan cash conversion cycle dan profitabilitas diukur dengan return on assets. Temuan penelitian ini menunjukkan bahwa cash conversion cycle secara signifikan meningkatkan profitabilitas perusahaan-perusahaan di Asia Tenggara. Penelitian ini juga menemukan bahwa periode resesi tidak memoderasi hubungan dari kedua variabel tersebut. Adanya pelemahan kondisi ekonomi menyebabkan signifikansi manajemen modal kerja tidak mengalami perubahan saat resesi terjadi. Oleh karena itu, penting bagi manajemen untuk memastikan keseimbangan antara likuiditas dan profitabilitas.
Rasio Keuangan sebagai Pendeteksi Indikasi Tindak Kecurangan Laporan Keuangan Wijaya, Jessica; Mulyaraqwani, Sahiradaffa; Rinaningsih, Rinaningsih; Budhijono, Fongnawati
EQUITY Vol 24 No 1 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2388

Abstract

Kecurangan laporan keuangan menyebabkan reliabilitas laporan keuangan menurun dan membuat kepercayaan publik dan pihak berkepentingan lainnya berkurang. Tujuan dilakukannya penelitian ini yaitu untuk melihat signifikansi rasio keuangan yang dapat mendeteksi indikasi kecurangan laporan keuangan dalam perusahaan di Indonesia. Penelitian ini menggunakan perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia yang diseleksi berdasarkan nilai Beneish M-Score untuk menentukan perusahaan yang terindikasi melakukan kecurangan. Tahun 2018 ditetapkan sebagai tahun dasar atau tahun adanya indikasi kecurangan dan tahun 2014-2017 dipilih untuk melihat tanda-tanda indikasi kecurangan di empat tahun sebelum. Hasil regresi di tahun 2018 menunjukkan bahwa rasio debt to equity, receivables to revenue, dan current ratio dapat digunakan untuk mendeteksi indikasi kecurangan dalam pelaporan keuangan. Sementara itu hasil regresi tahun 2014-2017 menunjukkan bahwa current ratio dapat digunakan untuk mendeteksi indikasi kecurangan pada satu tahun sebelum terjadinya indikasi kecurangan. Implikasi pada penelitian adalah rasio debt to asset, receivables to revenue, dan current ratio dapat mendeteksi kemungkinan kecurangan, sehingga dapat bermanfaat bagi pemegang saham, regulator, dan kreditur.
Gaya Belajar Gaya Belajar Pendukung Ketuntasan Materi Hidrokarbon Aromatis dengan Model Perkuliahan Berdasarkan Masalah Rinaningsih, Rinaningsih; Tukiran, Tukiran
Jurnal Penelitian Pendidikan IPA Vol 10 No 6 (2024): June
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v10i6.6099

Abstract

The characteristics of problem based learning are: problem posing; focuses on the interrelationships between disciplines; existence of authentic investigations; produce works and exhibit them; and cooperation in groups. The purpose of the research presentation in this article is to discuss learning styles supporting the mastery of Aromatic Hydrocarbons material with the Problem Based Learning Model. The results of the study found that the learning styles of mathematical logic, interpersonal, and intrapersonal support the mastery of Aromatic Hydrocarbons material. Study completeness in lectures on Aromatic Hydrocarbons material of 24% was achieved by students with very good criteria. The results of the presentation of research data can be concluded that learning styles with the same characteristics with problem based learning model can improve student learning outcomes.
Review: Problem Based Learning Memengaruhi Peningkatan Sikap Ilmiah pada Mata Pelajaran Kimia Kamila, Nadzifatul; Rinaningsih, Rinaningsih
Chemistry Education Review (CER) Volume 5 Nomor 1 September 2021
Publisher : Program Pasca Sarjana UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.825 KB) | DOI: 10.26858/cer.v5i1.26350

Abstract

Problem based learning is a learning model that can improve students' attitudes. This article aims to review the results of the problem based learning model in improving the scientific attitudes of students in chemistry subjects. Problem based learning is a series of learning activities that emphasize the process of solving a problem faced scientifically. The method of writing in this article uses meta-analysis, by comparing information in the form of the pretest and pottest values in several similar articles. Based on the results of the analysis of several articles collected, the problem based learning model is able to improve scientific attitudes in chemistry subjects. The results of the comparison of the average increase of the 18 articles that were observed obtained a value of 18.27%. The paired sample test results obtained an average pretest of 56.03 while the average posttest of 74.29. Another result of the effect size test is that it is 1.390 in the strong category. The results of this article indicate that problem-based learning can effectively improve students' scientific attitudes in chemistry subjects.
Co-Authors Adhimukti, Andyan Aruan, Michelle Ayu, Venanda Risma Kurnia Budhijono, Fongnawati Cahyani, Ni Made Ari Christina Christina Desia, Wirini Dhamayanti, Flora Ellis ellis Farhana, Siti Feldo, Ferix Feldo, Ferix Jessica Wijaya Joab, Jonathan Kamila, Nadzifatul Karinda, Dheani Nadya Mulyaraqwani, Sahiradaffa Naimah, Kholifatul Nanang Martono Novianti, Debby Nurazizah, Rizkiana Pamekas, Anggraitha Widya Cahyaningrum Permatasari, Sri Metaria Putra, Claudio Ravindra Putri, Millania Hana Kurnia Putri, Yoriska Noventi Redita, Ketut Retno Yuliati Salsabila, Virginia Ahsani Senlia, Clara Steven, Leonardo Suranto, Felicia Tandrawan, Patricia Phoebe Tantania, Deitra Tukiran Tukiran Viona, Riyani Lintang Wangsa, Rivaldo Wynne, Wynne Xielfa, Balqist Maghfira Zahrah, Vidya Lathifa