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All Journal Diponegoro Journal of Accounting El-Mujtama: Jurnal Pengabdian Masyarakat Edukasia: Jurnal Pendidikan dan Pembelajaran Jurnal Mahasiswa Akuntansi Samudra
Intan Soraya
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH KONSERVATISMA AKUNTANSI TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI Intan Soraya
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.376 KB)

Abstract

The aim of this research is to analyze the effect of accounting conservatism to the practice of earnings management by adding a moderating variable which is managerial ownership. Unlike the previous researches, manufacture companies listed in Bursa Efek Indonesia are utilized as sample in this research. The samples were collected using purposive sampling method. There are 32 companies listed in the stock exchange during 2010 – 2012 which become the samples in this research.  This research employs simple and double regressive method as data processing means. Variables used in this research are accounting conservatism as independent variables, earnings management as dependent variable, and managerial ownership as moderating variable. This research utilizes C-Score in measuring conservatism and Healy model (1985) to determine the practice of earnings management. Data processing results show that accounting conservatism significantly affects earnings management by negative trends. However, managerial ownership is shown to be able to moderate the influence of accounting conservatism toward earnings management practices.
Manajemen Program BPI (Bina Pribadi Islam) dalam Membentuk Akhlak Peserta Didik di SMP IT Al-Hijrah Soraya, Intan; Daulay, Nurika Khalila; Tarigan, Mardinal
El-Mujtama: Jurnal Pengabdian Masyarakat Vol 4 No 2 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i2.5114

Abstract

This research was motivated by the researcher's interest in the Islamic Personal Development program at SMP IT Al-Hijrah which in fact is the flagship program of the JSIT curriculum (Integrated Islamic School Network) which is able to shape students' Islamic personalities. The purpose of this study is to identify the management of the Islamic Personal Development program in shaping the morals of students in SMP IT Al-Hijrah starting from the planning, organizing, implementing and supervision stages. The method used in this study is qualitative with a phenomenological approach with data collection techniques, namely observation, interviews, and documentation. The results of the study are (1) BPI program planning in shaping the morals of students at SMP IT Al-Hijrah including setting goals, forming organizational structures and tasks, schedules, materials as well as grouping students and assessments. (2) The organization of the BPI program is carried out by forming an organizational structure along with its role. (3) The implementation of the BPI (Bina Pribadi Islam) Program in shaping the morals of students at SMP IT Al-Hijrah is carried out in groups in accordance with BPI rules every Monday from 07.00-10.00 WIB. (4) Supervision of the BPI (Bina Pribadi Islam) program in shaping the morals of students at SMP IT Al-Hijrah is carried out by monitoring, reporting, follow-up, assessment and evaluation. Based on the findings of the research above, the Management of the Islamic Personal Development Program in shaping the morals of students at Al-Hijrah IT Junior High School is that it has succeeded in shaping the morals of students but has not been maximized. Factors that influence the inadequacy of this program are Human Resources or BPI (Bina Pribadi Islam) Coaches that do not yet fully exist, lack of parental control at home, lack of innovation or new ideas in BPI management.
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI Mayang Murni; Meutia, Tuti; Soraya, Intan
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 5 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i5.12916

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Rasio Likuiditas, Solvabilitas dan Aktivitas terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI). Objek pada penelitian ini adalah Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan metode sampling jenuh. Metode pengumpulan data berasal dari data histori perusahaan yaitu data keuangan yang sudah diaudit oleh Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada periode 2014-2023. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda dengan mengoperasikan Software SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial rasio likuiditas berpengaruh negatif dan signifikan terhadap kinerja keuangan, rasio solvabilitas berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan dan rasio aktivitas berpengaruh positiftif dan signifikan terhadap kinerja keuangan. Dan secara simultan Rasio Likuiditas, Rasio Solvabilitas dan Rasio Aktivitas berpengaruh signifikan terhadap kinerja keuangan.
The Independent Learners’ Effort and Their Oral Communication Achievement During Pandemic Soraya, Intan; Mustofa, Ali; Nugroho, Him’mawan Adi
EDUKASIA Jurnal Pendidikan dan Pembelajaran Vol. 5 No. 1 (2024): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v5i1.710

Abstract

During the pandemic Covid 19, the situation of teaching and learning English was different from yesterday. with limiting time in the process of study, make the teacher and also the students don’t have much time to communicate directly. They have space for communication. caused the class setting to be online. it makes the students have to be creative in learning. Utilizing the media is needed. Therefore, the students use to be independent in learning The research purpose was to (1) explain the independent learners’ effort to acquire English as Foreign Language and (2) find out independent learners’ oral communication skill achievement from their efforts. This research method is qualitative descriptive. Triangulation is used to make sure the data has been valid. The collecting of data is observation based on the fact that happen before the pandemic and during the pandemic, informant interviews, and document analysis. The technique of validity data used triangulation. The technique of data analysis uses Miles and Huberman’s interactive model. The result of this research shows that independent learners have been creative in the learning process. followed by the score to prove the research has been done in the field of the target.
Co-Authors Ali Mustofa Mayang Murni Nugroho, Him’mawan Adi Nurika Khalila Daulay, Nurika Khalila Tarigan, Mardinal Tuti Meutia