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All Journal Unri Conference Series: Community Engagement Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Nurul Azkiah
Universitas Riau
Humanities Economics, Econometrics & Finance

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Strategi pembelajaran literasi dan numerasi menggunakan media papan membaca dan papan pintar untuk meningkatkan minat belajar Siswa SDN 012 Rambah Hilir Ulfia Hasanah; M. Janrigo Hidayat; Husnul Khotimah; Intan Almadina; Nurul Azkiah; Putri Aulia Ramadani; Darryandra Arshaff; Putri Ramadani; Helmi Helmi
Unri Conference Series: Community Engagement Vol 4 (2022): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.4.198-203

Abstract

Learning Media is everything that can be used to convey messages or information in the teaching and learning process so that it can stimulate students' attention and interest in learning. The problem found at SDN 012 is the limited learning media in supporting the teaching and learning process so that it causes children's development and understanding to be less than optimal, such as children having difficulty in recognizing the alphabet and understanding mathematics lessons. This Kukerta activity aims to help students at SDN 012 Pasir Utama Village in recognizing the letters of the alphabet and understanding the divisional material taught in schools. Smart Board and Reading Board Learning Media are strategies used to make it easier for students and students to understand and improve their knowledge. Smart Board media is used in division materials that aim to make it easier for grade 4 students of SDN 012 Rambah Hilir to understand mathematical sciences, especially in division, while reading boards aim to help students, especially grade 1, in alphabet letter recognition and word-to-word spelling.
CEO Tenure Dan Earnings Management: Peran Female On Boards Dan Komisaris Independen Sebagai Variabel Moderasi(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Nurul Azkiah; Alfiati Silfi; Rezi Abdurrahman
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.371

Abstract

The purpose of this study to examine the effect of CEO tenure on earnings management with female on boards and independent commissioners as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Earnings management is measured using discretionary accruals, calculated using the Modified Jones Model, which reflects the degree of earnings manipulation. CEO tenure is measured by the number of years the CEO has served in the company. Female on boards is measured by the percentage of female members on the board of directors, and independent commissioners are measured by the percentage of independent commissioners on the board. The sample consists of 131 manufacturing companies selected using purposive sampling, resulting in 655 data points over five years. Data analysis was conducted using WarpPLS 8.0. The results show that CEO tenure has a significant negative effect on earnings management. Female on boards positively moderates this relationship, while independent commissioners do not. Control variables, such as profitability and leverage, significantly affect earnings management. However, company size and the number of board members do not have a significant effect.
Co-Authors Abdurrahman, Rezi Alfiati Silfi Darryandra Arshaff Helmi Helmi Husnul Khotimah Intan Almadina M. Janrigo Hidayat Putri Aulia Ramadani Putri Ramadani Ulfia Hasanah