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All Journal PEST Tropical Journal PAUDIA: JURNAL PENELITIAN DALAM BIDANG PENDIDIKAN ANAK USIA DINI Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JURNAL PENDIDIKAN TAMBUSAI JP3M (Jurnal Penelitian Pendidikan dan Pengajaran Matematika) Journal of Scientific Research, Education, and Technology Ezra Science Bulletin Jurnal Bakti Nusantara At-Taqwa: Jurnal Pendidikan dan Islamic Studies DARUSSALAM: Scientific Journal of Islamic Education Jurnal Al-Husna
Aulia Sari
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Social Sciences Other

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Improving Student Learning Outcomes in Islamic Education Learning by Using Audio Visual Media for Students of SD Negeri 07 Langung Sepakat Sari, Aulia
DARUSSALAM: Scientific Journal of Islamic Education Vol. 1 No. 2 (2024): DECEMBER 2024
Publisher : MANDAILING GLOBAL EDUKASIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62945/darussalam.v1i2.238

Abstract

This study aims to improve student learning outcomes in Islamic religious education learning by using audio-visual media. This study is a classroom action research that uses four steps, namely planning, action, observation and reflection. The subjects of this study were elementary school students. The data for this study were obtained by test and observation techniques. Tests are used to measure learning outcomes and observations are used to analyze teacher and student learning activities. The data analysis technique used in this study is descriptive statistics by comparing the results obtained with indicators of research success. The results of the study indicate that audio-visual media can improve student learning outcomes in Islamic religious education learning. This can be seen from the increase in the percentage of student learning completion in each cycle with details of the pre-cycle 44.31%, the first cycle 76.19% and in the second cycle increased to 88.31%. Thus, the use of audio-visual media can be used as an alternative to improve student learning outcomes in Islamic religious education learning.
THE EFFECT OF INFORMATION ASYMMETRY ON PROFIT MANAGEMENT PRACTICES IN FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Marshanda, Adinda Puteri; Sari, Aulia; Assaff, Rafiqah; Ardhana, Muhammad Anugrah
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1957

Abstract

ABSTRACTManagement as managing the company's business often feels burdened with pressures to meet short-term performance targets, such as revenue or profit growth, and the fulfillment of other performance indicators. These pressures ultimately force management to carry out earnings management in the financial reporting process.  The purpose of this study is to examine and analyze the effect of information asymmetry on profit management practices in food and beverage companies listed on the Indonesia Stock Exchange. The population in this study is all Food and Beverage companies listed on the Indonesia Stock Exchange, while samples that meet the criteria for sampling observations carried out for three years, namely from 2017-2019 and as many as 22 Food and Beverage companies listed on the Indonesia Stock Exchange. Data collection techniques in this study used documentation techniques. While the data analysis technique used is a simple linear regression analysis consisting of hypothesis testing and coefficient of determination. The results of this study show that the independent variable, namely information asymmetry, has a significant effect on profit management in Food and Beverage companies listed on the Indonesia Stock Exchange. This means that the better the information asymmetry in food and berevage companies, the better the profit management practices of 22 food and berevage companies listed on the Indonesia Stock Exchange.Keywords: Profit Management; Information AsymmetryABSTRAKPihak manajemen sebagai mengelola bisnis perusahaan seringkali merasa terbebani dengan tekanan-tekanan untuk memenuhi target kinerja jangka pendek, seperti pertumbuhan pendapatan atau laba, dan pemenuhan indikator kinerja lainnya. Tekanan-tekanan tersebut pada akhirnya memaksa manajemen untuk melakukan manajemen laba dalam proses pelaporan keuangannya. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh asimetri informasi terhadap praktik manajemen laba pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia, sedangkan sampel yang memenuhi kriteria dalam pengambilan sampel pengamatan yang dilakukan selama tiga tahun yaitu dari tahun 2017-2019 dan sebanyak 22 perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. Sedangkan teknik analisis data yang digunakan adalah analisis regresi linier sederhana yang terdiri dari uji hipotesis dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa variabel independen yaitu asimetri informasi berpengaruh signifikan terhadap manajemen laba pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia. Hal ini berarti semakin baik asimetri informasi pada perusahaan makanan dan minuman, maka akan semakin baik pula praktik manajemen laba pada 22 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia.Kata kunci: Manajemen Laba; Asimetri Informasi
Co-Authors Ali, Damsir Anita Chandra Dewi Sagala Ardhana, Muhammad Anugrah Assaff, Rafiqah Awanis, Safirah Dikki Miswanda Eka Widyanti Evi Sribudiani Faelasup Fahada, Nur imadduddin, Imadduddin Indah Muliati Lubis, Seri Lestari Marshanda, Adinda Puteri Mar’atul Latifah Muhammad Mardhiansyah Muhammad Zainal Abidin Nasution, Paujia Natasya, Siti Adinda Rafiq Zulkarnaen Rahmadi Ali Ramadhan, Zulkifli Sari, Tiara Puspita Siregar, Mutia Nabila SP, Ananda Azzahra Surya, Innaya Tantry