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All Journal Briliant: Jurnal Riset dan Konseptual Jurnal Riset Keuangan dan Akuntansi (JRKA) ABDIMAS SILIWANGI JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Parole (Jurnal Pendidikan Bahasa dan Sastra Indonesia) JLER (Journal of Language Education Research) Indonesia Accounting Journal Hanifiya: Jurnal Studi Agama-Agama Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Journal Socio Humanities Review
Enung Nurhayati, Enung
Jurusan Matematika, Fakultas Sains dan Teknologi, Universitas Islam Negeri Sunan Gunung Djati, Bandung, Indonesia.
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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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.
Co-Authors Amir Hamzah Asep Suryana Dedi Junaedi, Dedi Fajar, Yufi Safwan Fauziah, Fitri Heri Isnaini Herma Wiharno Ika Mustika Isnaeni, Heri Lestari, Dinda Ayu Lestari, Riana Dwi Manihuruk, Bunga Sinta Mariani Martika, Lia Dwi Mimin Sahmini, Mimin Mustika, R. Ika Neni Nurhayati Nugraha, Helmi Nuke Nurfatimah, Siti Nurfatimah, Siti Nuke Nurpaidah, Lilis Purnama, Dendi Ratna Sari Dewi, Yayah Sahliah Sahliah, Sahliah Salta, Salta Siti Aisyah Sri Rahayu Syarifudin, Syahrul Syuhira, Ira Wikanengsih Wikanengsih Wuriyani, Woro Wuryani, Woro Yayah Rahyasih, Yayah Yuda Mahardika, Reka Yudamahardika, Reka Yuliana, Yuyun