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DAMPAK KARAKTERISTIK KOMITE AUDIT, KONEKSI POLITIK DAN KARAKTERISTIK DEWAN DIREKSI TERHADAP BIAYA MODAL EKUITAS Erna Wati; Selfina Selfina
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1317.429 KB) | DOI: 10.31955/mea.v6i3.2588

Abstract

Penelitian ini bertujuan untuk menguji apakah karakteristik komite audit seperti ukuran , frekuensi pertemuan, independensi dan keahlian keuangan komite audit, koneksi politik dan karakteristik dewan direksi seperti independensi, ukuran dan frekuensi pertemuan dewan direksi berpengaruh terhadap biaya modal ekuitas. Penelitian ini menguji data panel dengan pendekatan random effect model. Penelitian biaya modal ekuitas menggunakan forecast 2 tahun kedepan. Berdasarkan hasil analisis, dapat disimpulkan bahwa karakteristik komite audit tidak berpengaruh signifikan terhadap biaya modal ekuitas. Koneksi politik, independensi dan ukuran dewan direksi berpengaruh signifikan terhadap biaya modal ekuitas. Variabel kontrol yang hanya berpengaruh signifikan terhadap biaya modal ekuitas adalah leverage dan return of assets.
Integrasi Media Digital dalam Meningkatkan Disiplin Belajar Pendidikan Agama Kristen (PAK) di Rumah dan Sekolah Karina Onmilka; Elma Purwantie; Andreas Vicky Anugrahno P; Ronald Evandi Aden; Selfina Selfina; Yongki Pransoli; Matius Timan Hardi Ginting
Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik Vol. 3 No. 2 (2025): Mei : Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/tritunggal.v3i2.1247

Abstract

This paper explores the integration of digital media in enhancing students’ learning discipline within the context of Christian Religious Education (PAK), both at home and in school. In today’s digital era, digital media serves as a vital tool to support an interactive, flexible, and engaging learning process. Research indicates that digital media use can improve student motivation and engagement, which positively influences their study discipline. However, challenges such as limited technology access, low digital literacy, and potential distractions must also be addressed. The collaborative role of parents and educators is crucial in ensuring the effective use of digital media. Through this approach, digital media integration is expected to foster an adaptive, inclusive educational ecosystem that supports the development of student discipline and character.
Kristologi dalam Tradisi Reformasi Karina Onmilka; Selfina Selfina
Sukacita : Jurnal Pendidikan Iman Kristen Vol. 2 No. 2 (2025): April : Sukacita : Jurnal Pendidikan Iman Kristen
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/sukacita.v2i2.770

Abstract

Christology is a branch of theology that studies the person and work of Jesus Christ. In the Reformation tradition, Christology plays a very important role because the teachings about Christ are the main foundation in understanding the salvation of mankind. The Reformation that began in the 16th century in Europe, pioneered by great figures such as Martin Luther, John Calvin, and Huldrych Zwingli, not only brought major changes in the structure of the Church, but also in the way Christians understand and interpret the teachings of Scripture, especially about Christ. This study aims to explore more deeply the understanding of Christology in the Reformation tradition, as well as its impact on the teachings of Christian theology that are developing today. Through a deeper understanding of Christology in the context of the Reformation, it is hoped that readers can gain clearer insight into the differences in views about Christ that exist in various Christian traditions, as well as the contribution of the Reformation in shaping the understanding of modern Christian theology. .