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THE EFFECT OF EDMODO BASED BLENDED LEARNING ON ACCOUNTING LEARNING OUTCOMES VIEWED SELF REGULATED LEARNING Satiti, Abidah Dwi Rahmi; Fibriyanti, Yenni Vera
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 5, No 3 (2021): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v5i3.4018

Abstract

The objective of this research was to investigate the difference effect between the Edmodo - Based Blended Learning and the conventional learning on accounting learning outcomes viewed self regulated learning. This research was an quasi experimental with nonequivalent pretest posttest control-group design. The population of research was the students in semester 4 of classes A, B, and C. The research sample was taken 2 classes, namely class B and class C.  The data were analyzed by using the two-way analysis of variance and was continued with the Scheffe test. The findings showed that: (1) there was a difference effect between the Edmodo Based Blended Learning on accounting learning outcomes; (2) there was a difference effect of the high, moderate, and low self regulated learning on accounting learning outcomes; and (3) there was not an interaction between the Edmodo Based Blended Learning and the conventional learning with self regulated learning on accounting learning outcomes.
Corporate Governance and Financial Performance: Evidence from Food and Beverage Firms Listed on the IDX Satiti, Abidah Dwi Rahmi; Saputra, Rezza Adi; Prayitno, Dwi Hari; Amelia, Rizky Windar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16594

Abstract

This study investigates the impact of corporate governance mechanisms on the financial performance of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2018–2023 period. Specifically, the analysis focuses on the independent board of commissioners, the board of directors, and the audit committee as key governance structures. The study population consists of 96 companies, from which 25 firms were selected using purposive sampling across six periods, yielding 150 firm-year observations. Data were analyzed using descriptive statistics, classical assumption testing, multiple linear regression, and hypothesis testing through t-tests and F-tests, with SPSS version 27 employed as the analytical tool. The empirical findings reveal that the independent board of commissioners has no significant effect on financial performance, the board of directors exerts a positive influence, while the audit committee demonstrates a negative effect. Furthermore, the governance variables jointly have a significant impact on financial performance. These results contribute to the corporate governance literature by providing sector-specific evidence from an emerging market context. The study also offers practical implications for managers, investors, and regulators, highlighting the importance of effective governance structures in enhancing firms’ financial outcomes Keywords: corporate governance, independent board of commissioners, board of directors, audit committee, financial performance