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All Journal Kajian Akuntansi Proceeding of National Conference on Accounting & Finance Journal of Science and Education (JSE)
Nurhayati Nurhayati
Prodi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Islam Bandung
Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Physics

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Pengaruh Sales Growth dan Keahlian Keuangan Komite Audit terhadap FinancialDistress.(Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek IndonesiaPeriode 2012-2016) Nurhayati Nurhayati; Kania Nurcholisah; Topan Aprian
Kajian Akuntansi Volume 20, No.1, 2019
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v21i2.4580

Abstract

Abstract. This study aims to determine the effect of sales growth and financial expertise of audit committee to financial distress. The research method used is descriptive research method with quantitative approach. Analyzer used in this research is multiple regression analysis by using sample of research as many as 9 manufacturing companies of the automotive and component sub-sector listed on The Indonesia Stock Exchange in 2012-2016. Hypothesis testing is done by multiple linear regression method using  SPSS version 17. The result showed that the sales growth variable has no significant negative effect to financial distress, and  financial expertise of audit committee has negative and significant effect to financial distress. The result of this study can be recommendation for investor to be able to analyse the company’s financial statements related to the decision to invest. Recommendation for the next researchers to be able to research all of manufacturing companies listed on Indonesia Stock Exchange and used other indicator of financial ratios contained in balance sheet, income statements, and cash flow statements.Keywords: Financial Distress, Audit Committee Financial Expertise, Sales Growth.
Efektifitas sistem informasi akuntansi: meningkatkan in-role performance dan innovative performance karyawan sektor publik? Riyang Mardini; Magnaz Lestira Oktaroza; Sri Fadillah; Nurhayati Nurhayati
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Sistem informasi terus berkembang seiring perkembangan informasi berbasis teknologi. Karyawan sebagai sumber daya utama perusahaan diharapkan mampu berkinerja sejalan dengan perkembangan sistem informasi akuntansi perusahaan demi keberhasilan organisasi. Penelitian ini dilaksanakan untuk mengetahui dan menguji efektivitas sistem informasi akuntansi terhadap kinerja karyawan. In-role performance dan innovative performance digunakan untuk ukuran kinerja. Objek pada penelitian ini adalah Perusahaan Umum Daerah (Perumda) Air Minum Tirta Medal Kabupaten Sumedang. Teknik pengumpulan data dikumpulkan dengan pendistribusian kuesioner. Sedangkan teknik analisis data menggunakan analisis regresi sederhana. Hasil penelitian membuktikan bahwa efektivitas sistem informasi akuntansi berpengaruh terhadap kinerja karyawan sektor publik.
Management of Differentiated Instruction in Improving Mathematics Learning Outcomes for Fifth Grade in Elementary School Nurhayati Nurhayati; Teti Ratnawulan Surtiati
Journal of Science and Education (JSE) Vol. 6 No. 2.2 (2026): Special Collection Teacher Education
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/jse.v6i2.2.675

Abstract

Mathematics learning in elementary schools often faces challenges due to differences in students' readiness, interests, and learning styles. To address these issues, the systematic implementation of differentiated instruction management is necessary. This study aims to describe the implementation of differentiated instruction management in improving the mathematics learning outcomes of fifth-grade elementary school students, based on George R. Terry's management theory, which includes the functions of planning, organizing, actuating, and controlling. The research uses a qualitative approach with a case study design conducted at SDN Sukamanah and SDN Samudralaksana, Cianjur Regency, with data collected through observation, in-depth interviews, and document analysis, and then analyzed using the Miles and Huberman model through data reduction, data display, and conclusion drawing. The results show that in the planning stage, teachers design learning strategies that consider student diversity; in the organizing stage, teachers prepare media, resources, and methods to support the differentiation of content, process, and product; in the actuating stage, teachers implement collaborative and responsive learning that addresses individual needs; while in the controlling stage, formative and summative evaluations, teacher reflection, and follow-up improvements are carried out. Thus, this study concludes that the application of differentiated instruction management based on Terry's theory can increase student engagement, accommodate learning differences, and positively impact the mathematics learning outcomes of fifth-grade elementary school students.
Co-Authors Kania Nurcholisah Magnaz Lestira Oktaroza Riyang Mardini Sri Fadillah Teti Ratnawulan Topan Aprian