Articles
THE EFFECT OF FAMILY OWNERSHIP ON PROFIT AND PERFORMANCE COMPANY MANAGEMENT: BASED ON THE THEORY OF STEWARDSHIP
Andayani, Wuryan;
Hartono, Jogiyanto;
Supriyadi, Supriyadi;
Miharjo, Setiyono
Jurnal Aplikasi Manajemen Vol. 16 No. 2 (2018)
Publisher : Universitas Brawijaya, Indonesia
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DOI: 10.21776/ub.jam.2018.016.02.17
This study examines the relationship between family ownership of a company and its implications for earnings quality. In the family ownership, the family can affect the quality of earnings that are reported in two ways, namely through the entrenchment and the alignment effect. Earnings are managed opportunistically shows a low earnings quality. Whereas the influence of alignment shows a high quality where earnings are not managed opportunistically. The study also examines if the family ownership has a positive effect on company performance. There are five factors that affect innate accruals quality, namely the company size, the standard deviation of operating cash flows, the standard deviation of sales, duration of operating cycles, and negative earnings. Quality of accruals consists of accruals that reflect economic conditions and accruals that reflect managerial choices. This study shows that family-owned companies in Indonesia do not perform earnings management opportunistically. Earnings management used is the one that is in line with the company's business model, company industrial environment and economic conditions as represented by innate accruals. This suggests that family ownership has an earnings quality and shows an alignment of interest between the company management and the owners. Thus the alignment of the interests lends support to the stewardship theory.
MODEL PENYELESAIAN PERKARA KECELAKAAN LALU LINTAS KORBAN MENINGGAL DUNIA DAN LUKA BERAT
Supriyadi, Supriyadi;
Ismail, Dian Ekawaty;
Rahim, Erman I
Jurnal Ilmiah Publika Vol 11 No 1 (2023): Jurnal Ilmiah Publika
Publisher : Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati
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DOI: 10.33603/publika.v11i1.8550
Tujuan dari penelitian ini adalah untuk Untuk mengetahui dan menganalisis faktor penyebab Kecelakaan lalu lintas korban Meninggal Dunia Dan Luka Berat di Kabupaten Pohuwato dan upaya penyelesaian yang sesuai Undang-Undang Lalu Lintas dan Angkutan Jalan Nomor 22 Tahun 2009 serta model penyelesaian perkara kecelakaan lalu lintas korban meninggal dunia dan luka berat. Metode yang digunakan dalam penelitian ini adalah normative. Dalam penelitian ini, digunakan beberapa pendekatan, yaitu pendekatan perundang-undangan (statute approach), pendekatan kasus, dan pendekatan sosiologi hukum (yuridis sosiologis). Hasil penelitian (1) Upaya penyelesaian Perkara kecelakaan lalu lintas Korban Meninggal Dunia Dan Luka Berat sesuai Undang-Undang Lalu Lintas dan Angkutan Jalan Nomor 22 Tahun 2009 Pasal 235 ayat (1) UU LLAJ yang berbunyi: Jika korban meninggal dunia akibat Kecelakaan Lalu Lintas sebagaimana dimaksud dalam Pasal 229 ayat (1) huruf c. (2) Model penyelesaian perkara kecelakaan lalu lintas korban meninggal dunia dan luka berat perdamaian menjadi alternatif penyelesaian kasus kecelakaan lalu lintas karena adanya kesadaran dari kedua pihak untuk menjalin hubungan baik antara keluarga pelaku maupun korban kecelakaan.
PENGARUH PRAKTIKUM VIRTUAL TERHADAP SIKAP ILMIAH SISWA SMA
Supriyadi, Supriyadi
Biosfer: Jurnal Tadris Biologi Vol 8 No 2 (2017): Biosfer: Jurnal Tadris Biologi
Publisher : UNIVERSITAS ISLAM NEGERI RADEN INTAN LAMPUNG
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DOI: 10.24042/biosf.v8i2.2302
Keberadaan laboratorium dalam pembelajaran biologi sangat penting, tetapi jarang digunakan karena keterbatasan waktu, alat dan bahan serta faktor resiko kecelakaan. Selain itu, sikap ilmiah siswa ssering luput dari perhatian guru. Salah satu upaya yang dapat dilakukan untuk mengatasi masalah tersebut adalah dengan menggunakan praktikum virtual.Penelitian ini bertujuan untuk meningkatkan sikap ilmiah siswa pada konsep daur biogeokimia menggunakan praktikum virtual. Metode weak experiment dan desain the one-group pretest-posttest design digunakan dalam penelitian ini. Praktikum virtual diterapkan pada siswa kelas X SMA Negeri 1 Bandar Sribhawono Lampung Timur sebanyak dua kelas. Kelas X1 sebagai kelas eksperimen dan X2 sebagai kelas replikasi untuk memperkuat hasil penelitian.Temuan penelitian menunjukkan bahwa praktikum virtual secara signifikan meningkatkan sikap ilmiah siswa kelas X pada konsep daur biogeokimia (Kelas X1 N-gain = 0,21; X2, N-gain = 0,12). Praktikum virtual pada konsep daur biogeokimia dapat digunakan oleh guru di sekolah sebagai alternatif pembelajaran untuk mengembangkan sikap ilmiah siswa.
Students Instrumental Motivation: An Investigating toward English Learning of Students in Islamic Higher Education
Kholid, Idham;
Supriyadi, Supriyadi
Tadris: Jurnal Keguruan dan Ilmu Tarbiyah Vol 4 No 1 (2019): Tadris: Jurnal Keguruan dan Ilmu Tarbiyah
Publisher : Universitas Islam Negeri Raden Intan Lampung
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DOI: 10.24042/tadris.v4i1.3752
This study attempts to explore the profile of instrumental motivation of Universitas Islam Negeri (UIN) Raden Intan Lampung students; comparing instrumental motivation of students of English and non-English major. The design of this research is descriptive qualitative. The survey is conducted to 145 students of English major and 784 students of non-English major as a sample. Questionnaire and interview were employed to collect the data. Research result reveals that students of English major have higher instrumental motivation compared to the students of non-English major, especially related to their future expected job. Interestingly, this study found that differences in motivation between students of English and non-English major arise due to the students' differences orientation on their interest in English. Expecting to acquire a job requiring them to use English, students of English major were likely to possess a higher interest in learning the language. Conversely, students of non-English major do not think that they need English for their prospective job. Therefore, the students of non-English major tend to think that English doesn't support their future careers too much. The findings of this study indicate that for many UIN Raden Intan Lampung students, English is not considered as a useful instrument for their academic activities. The student perspective of English is still segmented.
Focused Written Feedback on Developing Quality Bachelor’s Thesis Proposal
Supriyadi, Supriyadi;
Kholid, Muhammad Ridho
Tadris: Jurnal Keguruan dan Ilmu Tarbiyah Vol 5 No 2 (2020): Tadris: Jurnal Keguruan dan Ilmu Tarbiyah
Publisher : Universitas Islam Negeri Raden Intan Lampung
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DOI: 10.24042/tadris.v5i2.5469
The effectiveness of written feedback in learning is a debatable topic that divides opinion. Many researchers claim that written feedback does not have a significant effect on improving students’ learning achievement. However, many other researchers indicate otherwise. This research aimed to analyze the effect of using focused written feedback (FWF) on students’ writing skills. This research sample consisted of 10 students taught through practice to write a bachelor's thesis proposal. This research employed the equivalent time-series design. Observations were employed in a four-time series. There are four models for the implementation of focused written feedback: task feedback (FT), process feedback (FP), self-regulation feedback (FR), and self-feedback (FS). Then, there are three major questions: what are the goals? (Feed-up), what progress is being made toward the goal? (Feedback), what activities need to be undertaken to make better progress? (Feed-forward). The instruments of this study were written feedback assessment guidelines, and rubrics for assessing writing skills. The researchers had checked both instruments. The result showed that students’ writing skills improved the most in the section where they received the most practice. In conclusion, this study contributed to effective written feedback and provided some implications for lectures.
Developing and Validating Critical-Heutagogy Learning (CHL) to Enhance Lifelong Learning: A Rasch Analysis Approach
Kholid, Idham;
Supriyadi, Supriyadi
Tadris: Jurnal Keguruan dan Ilmu Tarbiyah Vol 8 No 2 (2023): Tadris: Jurnal Keguruan dan Ilmu Tarbiyah
Publisher : Universitas Islam Negeri Raden Intan Lampung
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DOI: 10.24042/tadris.v8i2.14564
This research is dedicated to the development and validation of Critical-Heutagogy Learning (CHL), an innovative pedagogical approach designed to foster lifelong learning among university students. In an era characterized by rapid changes, the imperative for lifelong learning is paramount, necessitating individuals to continually update their knowledge and skills to remain adaptable and successful in diverse environments. To evaluate the validity and reliability of CHL, this study employs Rasch analysis. The development phase of CHL encompassed an exhaustive review of relevant literature, consultations with subject matter experts, and an iterative design methodology. This process was critical to ensure that CHL adhered to established principles of lifelong learning while promoting critical thinking and heutagogical practices. For the validation phase, CHL tools were administered to a heterogeneous group of students across multiple educational contexts. The gathered data underwent rigorous Rasch analysis to ascertain the framework's reliability, evaluate item fit, and pinpoint areas necessitating enhancements. The findings indicate that CHL is both a valid and reliable approach, with a high percentage (89.5%) of student respondents affirming its effectiveness in fostering engagement in learning and enhancing autonomous learning competencies. Additionally, this study delves into the interactions between bias and differential item functioning. The outcomes of this research offer a valuable contribution to the field of education, presenting a rigorously validated framework that supports lifelong learning. This is achieved through the promotion of critical thinking and the facilitation of independent learning skills, thus aligning with contemporary educational objectives and needs.
Analysis of Question Difficulty Levels Based on Science Process Skills Indicators Using the Rasch Model
Isnawati, Isnawati;
Sriyati, Siti;
Agustin, Rika Rafika;
Supriyadi, Supriyadi;
Kasi, Yohanes F;
Ismail, Ismail
Tadris: Jurnal Keguruan dan Ilmu Tarbiyah Vol 9 No 1 (2024): Tadris: Jurnal Keguruan dan Ilmu Tarbiyah
Publisher : Universitas Islam Negeri Raden Intan Lampung
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DOI: 10.24042/tadris.v9i1.22410
This study analyzed the difficulty level of a science process skills test using the Rasch Model. Conducted with high school students, the study employed a quasi-experimental design with pretest and posttest assessments to measure changes in nine indicators of science process skills following an educational intervention. The intervention, an e-module on climate change based on place-based education, was integrated into the science curriculum. Results showed significant improvements in students' abilities across all indicators, with initially challenging questions becoming easier post-intervention. These findings underscore the effectiveness of e-modules in enhancing science process skills such as observing, communicating, interpreting, predicting, classifying, asking questions, applying concepts, formulating hypotheses, and planning experiments. The analysis using the Rasch Model indicated a decrease in question difficulty levels from a positive measure value in the pretest (+2.13) to a negative measure value in the posttest (-2.13). The greatest improvements were observed in the indicators for formulating hypotheses (question 8) and planning experiments (question 9), with differences of -7.91 and -7.15, respectively. This study highlights the utility of the Rasch Model in educational assessment and the potential for targeted educational interventions to enhance student performance and learning outcomes in science education.
PILIHAN HUKUM KEWARISAN DALAM MASYARAKAT PLURALISTIK (STUDI KOMPARASI HUKUM ISLAM DAN HUKUM PERDATA)
Supriyadi, Supriyadi
al-'adalah Vol 12 No 1 (2015): Al-'Adalah
Publisher : Universitas Islam Negeri Raden Intan Lampung
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DOI: 10.24042/adalah.v12i1.235
Abstract: Selection Inheritance Law in Society pluralistic (Comparative Study of Islamic Law and Civil Law). Regulations on the heritage of pluralism in Indonesia is still there, the Islamic inheritance law and inheritance law Civil Code. Civil inheritance law are subdivided into civil inheritance law which is subject to KUHPerdt civil and inheritance law which is subject to customary inheritance law (customary law derived from a different region each) . Diversity in the law can not be released for classifications in the community that have been made since the colonial era. The distribution of the Indonesian population classification is based on article 131 IS is the son/indigenous, foreign and Eastern European group. As a result of this situation, the law of inheritance prevailing in Indonesia is still pluralism inheritance law. Abstrak: Pilihan Hukum Kewarisan dalam Masyarakat Pluralistik (Studi Komparasi Hukum Islam dan Hukum Perdata). Peraturan mengenai kewarisan di Indonesia masih terdapat pluralisme, yaitu hukum kewarisan Islam dan hukum kewarisan perdata. Hukum kewarisan perdata dibagi lagi menjadi hukum kewarisan perdata yang tunduk pada KUHPerdt dan hukum kewarisan perdata yang tunduk pada hukum kewarisan adat (yang bersumber dari hukum adat yang masing-masing daerah berbeda). Keanekaragaman di dalam hukum tersebut tidak dapat dilepaskan adanya penggolongan-penggolongan di dalam masyarakat yang telah dilakukan sejak zaman kolonial. Pembagian penggolongan penduduk Indonesia ini didasarkan pada pasal 131 IS yaitu bumi putra/penduduk asli, Timur Asing dan golongan Eropa. Sebagai akibat keadaan ini maka hukum waris yang berlaku di Indonesia saat ini masih berlakunya pluralisme hukum kewarisan.
Desain Penyelesaian Kredit Macet Pembiayaan Murâbahah BMT Bina Ummat Sejahtera Melalui Pendekatan Socio Legal Research.
Supriyadi, Supriyadi
al-'adalah Vol 13 No 2 (2016): Al-'Adalah
Publisher : Universitas Islam Negeri Raden Intan Lampung
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DOI: 10.24042/adalah.v13i2.1857
Abstract: Bad Debt Settlement Design in Murâbahah Financing of BMT Bina Ummah Sejahtera with Approace of Socio Legal Research. This article evaluates the operations of Islamic financing in BMT Bina Ummah Sejahtera, particularly in dealing with bad credit problems. This study concludes that the credit crunch occurring in the BMT is caused by both internal and external factors. The Internal factors relates to a number of falacies, such as: (1) The inaccuracy of employees in providing financing by not doing BI Checking to know the track record of a prospective customer. (2) Weak supervision of the management; (3) Not all financing agreement follow the procedure applicable by law; (4) contract agreements offered were not in favor of the BMT. External factors include; (1) Member bad character, (2) member experience bad luck such as bankruptcy or Household problems. Hence, it is advisable that oversight and enforcement are strictly performed by the government upon the Islamic financial institutions, assuring them to apply existing regulation. By doing so the Islamic finance institution can be expected to be a solution for the national economic development.Abstrak: Desain Penyelesaian Kredit Macet Pembiayaan Murâbahah BMT Bina Ummat Sejahtera Melalui Pendekatan Socio Legal Research. Artikel ini mengevaluasi operasional pembiayaan syariah di BMT Bina Ummat Sejahtera khususnya dalam menangani masalah kredit macet. Hasil penelitian menyimpulkan bahwa kredit macet yang terjadi di BMT tersebut disebabkan oleh faktor internal dan faktor eksternal. Faktor internal berkait dengan: ketidaktelitian dari karyawan dalam memberikan pembiayaan, tidak dilakukannya BI Checking untuk mengetahui rekam jejak calon nasabah. Lemahnya pengawasan dari pimpinan, tidak semua perjanjian pembiayaan mengikuti prosedur hukum yang berlaku, akad perjanjian yang ditawarkan tidak menguntungkan pihak BMT. Sedangkan faktor eksternal meliputi: iktikad buruk anggota, anggota mengalami musibah misalnya pailit atau mengalami problem rumah tangga. Untuk itu, disarankan adanya pengawasan dan penertiban secara ketat oleh pemerintah terhadap lembaga keuangan syariah agar mentati peraturan perundangan yang berlaku sehingga pembiayaan syariah dapat menjadi solusi dalam pembangunan ekonomi nasional.
The Legal Culture in The Distribution of Heritage Property Among The Muslim Community in Karas Kepoh Village, Pancur District, Rembang, Central Java
Supriyadi, Supriyadi;
Ahamed, Forbis
al-'adalah Vol 18 No 1 (2021): al-'Adalah
Publisher : Universitas Islam Negeri Raden Intan Lampung
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DOI: 10.24042/adalah.v18i1.5422
This study aims to reveal the legal cultural background of the community in the distribution of inheritance in the village of Karas Kepoh, Pancur sub-district, Rembang district. All members of the village community can be said to have embraced Islam so that, theoretically, the community should follow Islamic law in the distribution of inheritance. In reality, however, they use the provisions in the Civil Code. This study uses a socio-legal research approach which is analyzed qualitatively. The results of the study indicate that several things underlie the legal culture of the community in the distribution of inheritance. First, the long history of Dutch colonialism which only knows the Civil Code (Burgerlijk Wet Boek). Second, almost all community members study in general education, only very few residents attend Islamic boarding schools. As a result, there are almost no community leaders or religious leaders who understand Islamic inheritance law (farâids). Thirds, village leaders in the past only justified or legalized the distribution of inheritance based on the Civil Code. Such things encourage the formation of an inheritance tradition that is not based on the provisions of Islamic law, but on the Civil Code instead. The tradition, then, turn out to be a culture that is then passed from a generation to the next generation.