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Suparlan .
Universitas Negeri Yogyakarta
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ANALISIS PENGARUH KEPEMILIKAN SAHAM INSTITUSIONAL, KUALITAS AUDIT DAN PENGUNGKAPAN SUKARELA TERHADAP KINERJA KEUANGAN Suparlan; Nadia Salsabila; Yulis Sunartiana; Desi Intan Berlianawati; Ayu Apriliani
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 12 No. 2 (2024): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53952/jir.v12i2.601

Abstract

This study aims to analyze the effect of institutional share ownership, audit quality, and voluntary disclosure on financial performance in the Basic Materials industry in the Chemicals sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The type of research used is quantitative, with secondary data in the form of company financial reports obtained from the IDX website and related companies. Multiple linear regression analysis is used to test the relationship between the independent variable and the dependent variable. The results showed that institutional share ownership has a significant effect on the company's financial performance, while audit quality and voluntary disclosure have no significant effect. Overall, supervision by institutional investors can improve the efficiency and profitability of the company, although audit quality and voluntary disclosure have not had a significant effect in the short term.
PENGARUH KEPEMILIKAN PUBLIK, KOMITE AUDIT, DAN PENGUNGKAPAN SUKARELA TERHADAP KUALITAS AUDIT DI SEKTOR PERBANKAN Suparlan; Gema Sri Basyir; Hidayatul Akma; Ilen Marliani; Intan Dwi Lestari
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 12 No. 2 (2024): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53952/jir.v12i2.604

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan publik, komite audit, dan pengungkapan sukarela terhadap kualitas audit pada sektor perbankan tahun 2021-2023. Metode regresi logistik biner digunakan untuk menguji hubungan antarvariabel dengan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa kepemilikan publik dan komite audit tidak memiliki pengaruh yang signifikan terhadap kualitas audit. Sementara itu, pengungkapan sukarela memiliki pengaruh signifikansi, yang mengindikasikan bahwa transparansi yang lebih tinggi berpotensi meningkatkan kualitas audit. Temuan ini menunjukkan bahwa variabel-variabel tersebut belum cukup kuat dalam menjelaskan kualitas audit di sektor perbankan, sehingga diperlukan penelitian lebih lanjut dengan memperluas variabel dan konteks. Penelitian ini memberikan kontribusi bagi pengembangan tata kelola perusahaan dan praktik audit yang lebih baik melalui peningkatan transparansi dan efektivitas komite audit. Kata Kunci: Kepemilikan Publik, Komite Audit, Pengungkapan Sukarela, Kualitas Audit ABSTRACT This study aims to analyze the effect of public ownership, audit committees, and voluntary disclosure on audit quality in the banking sector in 2021-2023. The binary logistic regression method is used to test the relationship between variables with a sample of banking companies listed on the Indonesia Stock Exchange. The results of the study indicate that public ownership and audit committees do not have a significant effect on audit quality. Meanwhile, voluntary disclosure has a significant effect, indicating that higher transparency has the potential to improve audit quality. These findings indicate that these variables are not strong enough to explain audit quality in the banking sector, so further research is needed by expanding the variables and context. This study contributes to the development of better corporate governance and audit practices by increasing transparency and effectiveness of audit committees. Keywords: Public Ownership, Audit Committee, Voluntary Disclosure, Audit Quality
MENCARI MODEL PENDIDIKAN KARAKTER Suparlan, Suparlan
Humanika: Kajian Ilmiah Mata Kuliah Umum Vol. 15 No. 1 (2015): Humanika: Kajian Ilmiah Mata Kuliah Umum
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/hum.v15i1.7643

Abstract

AbstrakPendidikan karakter merupakan keniscayaan, karena terbukti mampumengantarkan kesuksesan akademik dan kehidupan, mampu membantumempersiapkan anak menghadapi tantangan hidu, mampu membantu mendorong tingkah laku baik, memudahkan guru dalam proses pembelajaran. Pendidikan karakter menjadi mendesak untuk diterapkan disemua aspek pendidikan karena melihat realitas manusia yang sudah semakin jauh dari nilai - nilai kebenaran. Pendidikan karakter adalah ditujukan untuk membangun nilai, sikap dan prilaku anak didik secara konsisten, sehingga prilaku anak didik senantiasa dengan ikhlas istiqomah dengan prilaku baik dalam situasi dan kondisi apapun. Model pendidikan karakter yang dikembangkan adalah model pendidikan keterpaduan yang mengoptimalkan seluruh komponen keluarga baik keluarga, sekolah, dan masyarakat, dan penendiikan yang mengintegrasikan pengoptimalan potensi hati, akal, jiwa, fisik anak.
MANAJEMEN PENDIDIKAN KARAKTER BERBASIS PEMBELAJARAN PENDIDIKAN AGAMA ISLAM DI PERGURUAN TINGGI UMUM Suparlan, Suparlan; AW, Syukri Fathudin
Humanika: Kajian Ilmiah Mata Kuliah Umum Vol. 17 No. 2 (2017): Humanika: Kajian Ilmiah Mata Kuliah Umum
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/hum.v17i1.18566

Abstract

Penelitian ini bertujuan merumuskan model manajemen pendidikan karakterberbasis pembelajaran pendidikan agama Islam di perguruan tinggi umum. Penelitian inimenggunakan prosedur Research and Development (R&D) pada tahap awal, yaitu: (1)analisis permasalahan dan kebutuhan, (2) perencanaan, pengembangan. . Metode yangdigunakan adalah survei dan kajian literatur untuk menghasilkan rumusan desainmanajemen pendidikan karakter berbasis pembelajaran PAI. Teknik Delphi dilakukanuntuk mematangkan model manajemen pendidikan karakter berbasis pembelajaran PAI.Penelitian ini dilakukan di dua Perguruan Tinggi Umum yakni UPI Bandung danUniversitas Negeri Malang ( UM). Hasil penelitian menemukan desain model manajemenkarakter berbasis pembelajaran PAI dilakukan melalui (1) Perencanaan denganmenentukan tujuan organisasi dan memilih cara terbaik untuk meraihnya. (2)Pengorganisasian, adalah proses pembentukan organisasi sebagai keseluruhan, (3)Pengerakan dilakukan oleh setiap pemimpin/koordinator dalam struktur organiasi baiktingkat universitas/perguruan tinggi/rektorat, fakultas, dan mahasiswa (berbentuk timataupun tidak), dan (4). Pengevaluasian dilakukan secara simultan dan terus menerus baikdalam tingkat universitas/PT, Fakultas, dan kelas/mahasiswa baik evaluasiinternal/eksternal. This study aims to form a learning model based on learning Islamic character education inIslamic public education. This study uses the Research and Development (R & D)procedure at the initial stage, namely: (1) problem analysis and needs, (2) planning,development. The method used is a survey and literature review to produce a formulationof PAI-based character education management design. The Delphi technique wasconducted to finalize the PAI-based learning education character management model. Thisresearch was conducted in two public universities, namely UPI Bandung and Malang StateUniversity (UM). The results of the study found that the design of the PAI-based charactermanagement model was conducted through (1) Planning by determining organizationalgoals and choosing the best way to achieve them. (2) Organizing, is the process of formingan organization as a whole, (3) Dredging is carried out by each leader / coordinator in theorganizational structure at the university / college / rectorate, faculty, and student level(whether it is team or not), and (4) . Evaluation is carried out simultaneously andcontinuously both at the level, faculty, and class / student both internal / externalevaluations.
PSIKOLOGI DAN KEPRIBADIAN PERSPEKTIF AL-QURAN Suparlan, Suparlan
Humanika: Kajian Ilmiah Mata Kuliah Umum Vol. 8 No. 1 (2008): Humanika: Kajian Ilmiah Mata Kuliah Umum
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/hum.v8i1.21005

Abstract

Psikologi modern lebih menitik  beratkan kajian sosial dan budaya manusia tanpa memberi  perhatian pengaruh spiritual manusia.Kajian psikologi yang demikian memiliki keterbatasan untuk mengungkap hajekat potensi psikologis manusia dan menjadi bias menentukan ke.pribadian manusia. Psikologi kepribadian perspektif Al-Quran perlu dikkaji dengan pertimbangan bahwa al-Qur'an adalah merupakan percikan dari kecerdasan Tuhan yang layak dijadikan sumber pedoman, tata nilai kehidupan bagi manusia. Al-Qur'an memberikan pandangan yang kompprehensif, bahwa manusia memiliki potensi bersifat fisik, jiwa, akal, hati dan ruh. Psikologi kepribadian Al-Qur'an adalah menekankan keseimbangan, yang terbentuk melalui dinamika tarik menarik antara dorongan potensi fisik dan potensi ruh, deengan pertimbangan hati, akal da nafs. Ada tida kelompok kepribadian menurut al-Quran: kepribadian imaro  bis suu' , lawwamah dan mutmainnah.
MODEL INTEGRASI NILAI ISLAM DALAM PEMBELAJARAN SAINS Marvavilha, Azmah; Suparlan, Suparlan
Humanika: Kajian Ilmiah Mata Kuliah Umum Vol. 18 No. 1 (2018): Humanika: Kajian Ilmiah Mata Kuliah Umum
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/hum.v18i1.23129

Abstract

Dalam konteks masa kini, agama dan sains memiliki relasi yang saling melengkapi,dapat didialogkan, dan didiskusikan. Dikotomi antara sains dan agama dapatdiintegrasikan secara akurat, sehingga antara sains dan agama tidak berdiri sendiri-sendiri.Adanya integrasi antara sains dan agama, diharapkan akan menambah keyakinan dansemakin menyadari keagungan Allah swt. Dalam konteks pembelajaran sains, integrasisains dan agama dapat dikategorikan dalam tiga konteks, yakni bayani, burhani, dan"˜irfani. Bayani, sains diintegrasikan dengan teks Alquran. Burhani, sains diintegrasikandengan konteks sosial, budaya, dan realitas alam. Irfani, sains diintegrasikan denganmanfaat dalam kehidupan sehari-hari. Dengan ketiga konteks tersebut, diharapkanpembelajaran akan semakin lebih bermakna.In contemporary context, religion and science have a complementary relations, it canbe dialogued and discussed. The dichotomy between science and religion can beaccurately integrated, so that between science and religion does not stand alone. Theexistence of integration between science and religion, is expected to add confidence and bemore aware of the majesty of Allah swt. In the context of science learning, the integrationof science and religion can be categorized in three contexts, bayani, burhani, and 'irfani.Bayani, science is integrated with the text of the Alquran. Burhani, science is integratedwith the social context, culture, and the reality of nature. Irfani, science is integrated withbenefits in everyday life. With these three contexts, learning is expected to be moremeaningful.
Membentuk karakter yang kokoh melalui pendidikan hati Suparlan, Suparlan
Humanika: Kajian Ilmiah Mata Kuliah Umum Vol. 22 No. 1 (2022): Humanika: Kajian Ilmiah Mata Kuliah Umum
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/hum.v22i1.49082

Abstract

Pada umumnya pendidikan karakter menyentuh ranah kognitif ,afektif, dan psikomotor, belum dilandasi kesadaran spiritual dan motivasi yang tinggi, akibatnya karakter yang terbentuk merupakan karakter yang rapuh, dan kebaikan perilakunya dilatarbelakangi oleh kepentingan pribadi. Pembentukan karakter berbasis pendidikan hati menawarkan solusi pendidikan karakter yang unggul dan mampu membentuk intensitas dan konsistensi karakter yang baik. Pendidikan hati merupakan dasar dari karakter yang kokoh dan konsisten, ketika hati telah melekat pada kebaikan, maka akan menjadi sumber motif spiritual yang menggerakkan perilaku dengan kecenderungan keikhlasan, dan akan mendorong seluruh potensi psikofisik untuk berbuat baik secara konsisten. Pendidikan karakter berbasis hati dikembangkan melalui: 1) Tahap prakondisi, yaitu proses mengenali kondisi hati, mengenalkan fungsi spiritual hati, melakukan pelurusan/pengobatan hati dari berbagai penyakit hati. 2) Tahap pembentukan, yaitu proses menumbuhkan kesadaran akan pentingnya karakter, menggunakan hati dalam menentukan perilaku dan menanamkan kepekaan untuk mengambil pelajaran dari perbuatan baik. 3) Tahap perawatan, yaitu proses penyelamatan hati dari potensi kerusakan dan menghindari pengaruh karakter negatif dari lingkungan. In general, character education touches the realm of cognitive, affective, and psychomotor domains, has not been based on high spiritual awareness and motivation, as a result the character formed is a fragile character, and the goodness of behavior is motivated by personal interests. The formation of character based on heart education offers superior character education solutions and is able to form good character intensity and consistency. Heart education is the basis of a solid and consistent character, when the heart is attached to goodness, it will become a source of spiritual motives that drive behavior with a sincere tendency, and will encourage all psychophysical potentials to do good consistently. Heart-based character education is developed through: 1) Preconditioning stage, namely the process of recognizing the condition of the heart, introducing the spiritual function of the heart, performing liver straightening/treatment of various liver diseases. 2) The formation stage, namely the process of growing awareness of the importance of character, using the heart in determining behavior and instilling sensitivity to take lessons from good deeds. 3) Treatment stage, namely the process of saving the liver from potential damage and avoiding the influence of negative characters from the environment.
IMPROVING STUDENTS’ SPEAKING SKILL BY USING “CLASS STORY” Suparlan, Suparlan
NUSRA : Jurnal Penelitian dan Ilmu Pendidikan Vol. 1 No. 2 (2020): NUSRA: Jurnal Penelitian dan Ilmu Pendidikan, November 2020
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.459 KB) | DOI: 10.55681/nusra.v1i2.135

Abstract

The research aim is to prove improving students’ speaking skill in MTs. Darul Aminin NW Aikmual in academic year 2019/2020 by using “Class Story” method. The population of this research was the first level students’ of MTs. Darul Aminin NW Aikmual in academic year 2019/2020 and the sample of the students were 25 students. The researcher used a speaking test as the instrument of the research. The instrument of data collection is the test given as pretest and post test. The result of the data indicates that the t-table (2.012) is lower than the t-counted value (9.817) by applying 0.05 level of significance and the degree of freedom (df) is 48 (df=25 + 25 – 2 = 48). It means that the research hypothesis is accepted. It proves that improving students’ speaking skill at the first level of MTs. Darul Aminin NW Aikmual in academic year 2019/2020 can use “Class Story” method.
REGISTER BAHASA KOMENTATOR MOBILE LEGENDS DALAM TURNAMEN MPL SEASON 5 Rosyidi, Ahmad Zuhri; Suparlan, Suparlan
NUSRA : Jurnal Penelitian dan Ilmu Pendidikan Vol. 2 No. 2 (2021): NUSRA: Jurnal Penelitian dan Ilmu Pendidikan, November 2021
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.755 KB) | DOI: 10.55681/nusra.v2i2.149

Abstract

Register is a variety of languages ​​used based on usage, such as online game players who have certain types and functions of registers that distinguish the gamers profession from other professions. Mobile legends is an online game that is played in groups. In a Mobile Legends tournament, not only players are involved in a match but there will also be commentators who will guide and provide comments on the match. The purpose of this study is to analyze the form of the Register Language used by the Mobile Legends game commentator in the MPL season 5 tournament. This research is a qualitative descriptive study. Data collection was done by observing the data by replaying the MPL season 5 grand final video many times, then transcribing the video script based on the expressions used and matching the script directly. The data analysis carried out consisted of three processes, namely data selection, data processing, and conclusions. The results of this study found that there was a use of register language that came from a foreign language, namely English which was used by Mobile Legends commentators such as the words first blood, retreat, recall, and play off.
DEVELOPING STUDENTS’ LISTENING COMPREHENSION BY APPLYING BOTTOM-UP TECHNIQUE Suparlan, Suparlan
NUSRA : Jurnal Penelitian dan Ilmu Pendidikan Vol. 3 No. 1 (2022): NUSRA: Jurnal Penelitian dan Ilmu Pendidikan, Mei 2022
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/nusra.v3i1.156

Abstract

The aim of this study was to depelove students’ listening comprehension by applying Bottom-Up technique. This study is a classroom action research which has done in three cycles. The subject of the study was the eight grade of the students of MTs. Darul Aminin NW Aikmual Lombok Tengah. The study was conducted by applying Bottom-Up technique which consists of three main stages. There are word processing, phrase processing, and comprehension. The writer observed students’ depelovement in listening comprehension by collecting data through field notes, observation checklist and listening test. Field note and observation checklist were used to gather the students’ attitude in learning process. The data of listening was collected through listening test and it was assessed through scoring rubric. The result showed that students’ problems in understanding the contents of listening and vocabulary had been solved by applying Bottom-Up technique. In the third cycle, the students mean score was 83.7. It increased in the second cycle to 82.1, and 76.7 in first cycle. As the conclusion, the technique was able to be applied in depeloving students’ listening comprehension. As a technique in teaching and learning process, the writer recommends the teacher to apply Bottom-Up technique.
Co-Authors Ahmad Zuhri Rosyidi Alwi, M. Yusuf Andika Noviawan, Lalu Aurelio, Iqbal Ayatullah Ayman, Raisyafitri Ayu Apriliani Ayuni Hartika Baiq Liza Andini Desi Intan Berlianawati Dewi Rispawati Eko Supriastuti Elvina Setiawati Eriyandi Fachry Abda El Rahman Fathithia Sandi Fathurrohman Fathurrohman Fazilatun Nisa Feryansyah Feti Fatonah Gema Sri Basyir Harianto Harianto herliana rosika Hidayat, Lalu Muhammad Taufik Hidayatul Akma Hidayatullah, Muh. Roni Ilen Marliani Intan Dwi Lestari Ismail, Afrinaldy Izzudin, Ahmad Johan Wahyudi Johan Wahyudi, Johan Jumaidi, Lalu Takdir Kanom, Kanom Kembang, Lale Puspita Khaerul Umam Khaerul Umam, Khaerul Khotmi, Herawati Lalu Mahsar M Juniansyah Putra Mahsar, Lalu Mami Hajaroh Marvavilha, Azmah Masyudi Masyudi Masyudin, Masyudin Muh. Wildan Muhammad Arif Sulaiman Mul, Muliadi Munawirsazali, Munawirsazali Nadia Salsabila Nora Listantia Novita Sari Nurhayati Nurhayati Nurohmah, Lutfiana Purwaningtyas, Dian Anggraini Rahmadoni, Firman Reniati Reniati Resma Wahyu Yudithia Ressa Elok Windari Resty Yusnirmala Dewi Rini Adriani Auliana Rini Luciani Rahayu, Rini Luciani Rizal , Samsul Sabdo Purnomo Safitri, Marlina Samsul Rizal Sarudin Efendi Slamet Ariftoni Sri Maryanti Syukri Fathudin AW Tohazein Toni Vivi Silfiyani Anisa Putri Wardiningsih, Reny Widiyanto Widiyanto Winarti, Rahayu Yeni Marisa Yoga Dewantara, Mochamad Faisal Yuan Aghtania Salsabila Yulis Sunartiana Yusa, Fawwaz Zuhi Rahmawat