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All Journal SPRINTER: Jurnal Ilmu Olahraga BISMA (Bisnis dan Manajemen)
Diana Puspitasari
Universitas Negeri Surabaya
Physics Social Sciences Other

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Pengaruh Ukuran Perusahaan, Profitabilitas dan Leverage terhadap Perataan Laba pada Sektor Industri Perbankan Musdholifah Musdholifah; Diana Puspitasari
BISMA (Bisnis dan Manajemen) Vol. 2 No. 1 (2009)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.765 KB) | DOI: 10.26740/bisma.v2n1.p48-60

Abstract

Income smoothing is an action that taken by management to decrease reported company profit fluctuation. Income smoothing practice is a phenomena that commonly happens as managements effort to reach certain aims. The purpose of this research is finding out whether there is income smoothing practice in banking industrial sector or not and identifying factors that influence income smoothing. Four factors that includes companys size, profitability, financial leverage and operating leverage will be used to identify factors that influence income smoothing index. There is separation between company that performs income smoothing and not performing income smoothing by using Eckel Index for companies in banking industrial sector that registered in Jakarta Stock Exchange. This research is involving 16 banking companies that registered in Jakarta Stock Exchange by performing 4 years experiment started from 2004 until 2007. The result of the counting with Eckel Index shows that there is 9 companies in banking industrial sector that perform income smoothing practice. The result of univariate and multivariate, in order to find out the influence of each factor, shows that profitability, financial leverage and operating leverage do not influence income smoothing (Sig>0,05) meanwhile companys size has positive influence to income smoothing (Sig<0,05).
Meningkatkan Hasil Belajar Gerak Dasar Motorik Melalui Penerapan Pendekatan Bermain Diana Puspitasari; Sasminta Christina Yuli Hartati; Nasikin
SPRINTER: Jurnal Ilmu Olahraga Vol. 4 No. 2 (2023): SPRINTER: Jurnal Ilmu Olahraga
Publisher : MAN Insan Cendekia Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46838/spr.v4i2.307

Abstract

Penelitian ini dimaksudkan untuk mengetahui peningkatan hasil belajar gerak dasar motorik. Metode penelitian ini menggunakan penelitian tindakan kelas (PTK) yangmana dilakukan pada tiga tahap/siklus dengan sampel peserta didik kelas II yang berjumlah 20 peserta didik yang terdiri dari 10 siswa dan 10 siswi. Teknik pengumpulan data yakni tes berupa soal pengetahuan, unjuk kerja berdasarkan proses pembelajaran aktivitas gerak dan juga teknik non tes berupa pengamatan sikap peserta didik pada saat pembelajaran. Analisis data menggunakan analisis deskriptif presentase. Hasil penelitian ini menunjukan bahwa, melalui pendekatan bermain ada peningkatan hasil belajar gerak dasar motorik yang dibuktikan melalui analisis pada siklus I diperoleh hasil rerata presentase keberhasilan sebesar 51,7%, kemudian pada siklus II diperoleh hasil rerata presentase keberhasilan sebesar 66,7% dan pada siklus III diperoleh hasil presentase keberhasilan sebesar 85%.
Co-Authors Musdholifah Musdholifah Nasikin Sasminta Christina Yuli Hartati