Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan English Teaching and Linguistics Journal (ETLiJ)
Mursidah Mursidah
Universitas Malikussaleh
Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Development of Project-Based Learning Models for Teaching Accounting English in Higher Education Marina Marina; Mursidah Mursidah; Muhammad Roni
English Teaching and Linguistics Journal (ETLiJ) Vol 3, No 2 (2022): ETLIJ - English Teaching and Linguistics Journal
Publisher : English Teaching and Linguistics Journal (ETLiJ)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/etlij.v3i2.10457

Abstract

This study examines the development of project-based learning model for teaching English for Spesific Purpose (ESP) in Accounting Study Program at the Faculty of Economics and Business, Malikussaleh University. The first stage of data was obtained by conducting interviews with lecturers to obtain preliminary data. Interviews were conducted with lecturers in English courses and lecturers in the Accounting study program to get an idea of the appropriate project material. The second stage is the development of a project-based learning model prototype based on the results of interviews. Furthermore, this prototype was validated by two validators, namely material experts and evaluation and assessment experts. The model was revised based on feedback from the validator to create a project-based learning model that was ready to be implemented. The results of this study create a project-based learning model that can be applied by lecturers in teaching English for accounting in higher education.
The Influence of Leverage, Investment Opportunity Set on Accounting Conservatism: The Moderating Effect of Political Connections Yunina Yunina; Erra Sahfira; Mursidah Mursidah; Naz'aina Naz'aina; Indrayani Indrayani
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.24636

Abstract

This study investigates the influence of leverage and investment opportunity set on accounting conservatism, with political connections serving as a moderating variable. The sample comprises 125 non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023, yielding 375 firm-year observations, selected through purposive sampling based on specific criteria. This quantitative research employs panel data collected through documentation techniques from the official IDX website (www.idx.co.id) and the respective companies’ official websites. The data were analyzed using Moderated Regression Analysis (MRA) in EViews 12. The findings reveal that leverage has no significant effect on accounting conservatism, whereas the investment opportunity set has a negative and significant effect. Additionally, political connections do not moderate the relationship between leverage and accounting conservatism but do moderate the relationship between the investment opportunity set and accounting conservatism.
Co-Authors Erra Sahfira Indrayani Indrayani Marina Marina Muhammad Roni Naz'aina Naz'aina Yunina Yunina