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The Influence of Debt Contracts and Corporate Governance Mechanisms on Accounting Conservatism Nurfatimah, Siti Nuke; Nurhayati, Enung; Syuhira, Ira
Journal Socio Humanities Review Vol 3 No 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

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Abstract

The purpose of this study is to provide empirical evidence regarding the effect of debt covenants and corporate governance mechanisms on accounting conservatism. The technique used in taking the sample is the quota technique. The sample used in this study is a manufacturing company in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2017-2021 and is presented in rupiah currency. The sample used in this study was 120 financial statement data or 24 companies/methods used in this study were descriptive methods and verification methods. The data analysis technique in this study used panel data regression analysis. Based on the results of the f test, it shows that debt covenant, institutional ownership, managerial ownership, independent commissioner, audit committee and board of commissioners affect simultaneously the accounting consevatism. Based on the results of the t-test (partial) shows that institutional ownership, managerial ownership, independent commissioner, audit committee and board of commissioners have a significant positive effect on the accounting consevatism, while debt covenants have a significant negative effect on the accounting conservatism.
Exploring Character Building in Junior High School: Literature Review from Scopus Database Nurhayati, Enung; Suryana, Asep; Rahyasih, Yayah
BRILIANT: Jurnal Riset dan Konseptual Vol 10 No 4 (2025): Volume 10 Nomor 4, November 2025
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/briliant.v10i4.1981

Abstract

The purpose of this study is to investigate how character education is implemented at the junior high school (SMP) level by conducting a thorough literature review using the Scopus database. The approach is a review of the literature that involves examining academic papers over the past ten years that are relevant to character education in junior high schools. The findings of the study demonstrate the significance of character education in forming junior high school students' moral principles and personalities. The inclusion of character values in the curriculum, mentorship programs, extracurricular activities, and parental involvement are a few of the successful tactics that have been found. The primary obstacles encountered include variations in student backgrounds, scarce resources, and inconsistent implementation. This study also shows how crucial it is for communities, families, and schools to work together in a holistic manner in order for character education to be successful. In conclusion, a thorough and long-lasting strategy is needed for character education in junior high schools. For the purpose of creating successful character education programs at the junior high school level, researchers, educators, and policymakers can benefit greatly from the insights this study offers.
RESPONS SISWA TERHADAP PENGGUNAAN MODEL PROJECT BASED LEARNING BERBANTUAN MEDIA SOSIAL TIKTOK DALAM PEMBELAJARAN MENULIS TEKS PUISI Hasanah, Annisa Zulfa; Nurhayati, Enung; Heri Isnaini
Parole : Jurnal Pendidikan Bahasa dan Sastra Indonesia Vol. 8 No. 6 (2025): VOLUME 8 NOMOR 6, NOVEMBER 2025
Publisher : IKIP Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/parole.v8i6.24048

Abstract

Kurang bervariasinya model dan media yang digunakan dalam pembelajaran, menyebabkan kurang terampilnya siswa dalam menulis puisi. Siswa merasa sulit untuk menentukan tema dan menemukan ide dalam menulis puisi. Oleh karena itu, dilakukan upaya penerapan model pembelajaran Project Based Learning dengan berbantuan media sosial Tiktok dalam pembelajaran menulis teks puisi. Tujuan penelitian ini adalah untuk mengetahui dan mendeskripsikan hasil respons siswa terhadap penggunaan media sosial TikTok dalam pembelajaran menulis teks puisi dengan menggunakan model Project Based Learning pada siswa SMK Kelas X. Penelitian ini menggunakan metode deskriptif kuantitatif dengan menggunakan instrumen penelitian berupa angket atau kuisioner. Berdasarkan hasil penelitian yang dilakukan diketahui hasil presentase rata-rata dari data pernyataan positif memiliki hasil senilai 78% dan pernyataan negatif memiliki hasil senilai 50% dengan kriteria rata-rata keduanya adanya 64%. Maka dapat disimpulkan bahwa respon yang diberikan oleh siswa saat mengikuti pembelajaran menulis teks puisi menggunakan model pembelajaran Project Based Learning berbantuan media sosial TikTok adalah “Positif” dengan kriteria penilaian “Setuju” bahwa model dan media yang digunakan membantu siswa dalam menulis teks puisi. Selain itu, model pembelajaran Project Based Learning berbantuan media sosial TikTok juga efektif digunakan dalam pembelajaran menulis teks puisi.
Edukasi bahaya hoaks dan disinformasi melalui kajian komunikasi bagi jamaah pengajian izzul islam sebagai upaya penguatan literasi digital berbasis komunitas Nurhayati, Enung; Tania, Mia; Lutfhi Rahman, Deli; Abdurahman, Nazmi; Fatahillah Iskandar, M. Hanif
Abdimas Siliwangi Vol. 9 No. 1 (2026): Februari 2026
Publisher : IKIP SILIWANGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/as.v9i1.29518

Abstract

Maraknya arus informasi digital yang tidak terkontrol menimbulkan kerentanan masyarakat terhadap hoaks dan disinformasi, terutama di komunitas religius yang memiliki intensitas komunikasi yang tinggi melalui media sosial. Program Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan literasi digital jamaah Pengajian Izzul Islam Bandung Timur melalui edukasi bahaya hoaks, disinformasi dan etika bermedia sosial, serta pelatihan verifikasi informasi sederhana. Metode pelaksanaan mencakup ceramah, diskusi partisipatif, simulasi kasus, dan demonstrasi fact-checking. Kegiatan diikuti 30 peserta pada 25 Agustus 2025. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman peserta: 82% mampu menjawab benar pertanyaan post-test, 90% menilai materi relevan dan bermanfaat, serta 87% menyatakan kesediaan menjadi agen literasi di komunitas. Kegiatan ini memperlihatkan efektivitas pendekatan komunikasi berbasis komunitas dalam memperkuat kesadaran kritis terhadap informasi digital