Melani Agustina
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PENGARUH ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN JASA SUB SEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BEI Melani Agustina; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 15 No 1a (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.731 KB) | DOI: 10.58303/jeko.v15i1a.2810

Abstract

This study will discuss the effect of deferred tax assets on earnings management in construction and building sub-sector service companies listed on the IDX. This study uses quantitative analysis with primary and secondary data collection, in addition to the analysis of data processing researchers use SPSS 22 as a supporting part. There are 18 construction and building sub-sector service companies listed on the IDX in 2016-2020, with 7 samples of companies that match the criteria that the researcher has provided. The results of the T-test analysis show that changes in the number of Deferred Tax Assets have an influence on Earnings Management in the construction and building sub-sector service companies. Where if the number of Deferred Tax Assets changes, it will cause the Earnings Management number to change as the Deferred Tax Assets number changes. With the results obtained in the form of a significant influence of deferred tax assets on earnings management in the companies studied.
INTEGRASI TIM SEPAK BOLA PADA PELATIH DALAM SUDUT PANDANG SOSIOLOGI OLAHRAGA Zahrotunnisa Noviriyanti; Dwi Muhammad Riski; M. Naufal Dzaky Immamughni Alwasi; Melani Agustina; Gabriela Talasari S; Muhammad Fajri; Muhammad Rizky Firdaus; Pardiman Pardiman; Ibnu Sina; Nazwa Zahralova
Jurnal Ilmiah Multidisiplin Ilmu Vol. 2 No. 3 (2025): Juni : Jurnal Ilmiah Multidisiplin Ilmu (JIMI)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9zabfk56

Abstract

This study aims to examine the role of sport sociology in the practice of coaching and leadership of soccer coaches, especially in the context of multicultural teams. Through a qualitative approach and in-depth interviews with a number of soccer coaches, it was found that understanding the social background, culture, and individual values ​​of players is very important in creating effective interpersonal relationships in the team. The results showed that coaches who have intercultural communication skills and adaptive leadership styles tend to be successful in building strong social cohesion and solidarity among players. Social integration in a soccer team is a dynamic process, where the coach acts as a socialization agent who is able to balance diversity without causing internal conflict. These findings contribute to the development of more inclusive and socially value-oriented coaching strategies. This study also emphasizes the importance of coaching training that includes social and cultural aspects in the management of modern sports teams.
DAMPAK METODE PELATIHAN KECEPATAN TERHADAP KEMAMPUAN LARI 100 METER PADA REMAJA BERUSIA 16-17 TAHUN DI KOTA SERANG Faisal Hanif; Desty Endrawati Subroto; Melani Agustina; Ahdi Muhyi; Alfian Dikri; Rijki Rahmatullah
Jurnal Padamu Negeri Vol. 2 No. 2 (2025): April : Jurnal Padamu Negeri (JPN)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/etmcd609

Abstract

This study aims to analyze the effect of speed training methods on 100-meter running ability in adolescents aged 16-17 years in Serang City. The background of this study is the importance of speed training in improving running performance, especially in adolescents who are growing. The purpose of this study was to determine the significant effect of various speed training methods on 100-meter running time. This study used a quasi-experimental design with a control group, which involved measurements before and after training. The study sample consisted of 100 adolescents (50 people in the experimental group and 50 people in the control group). The experimental group followed a speed training program that was arranged for eight weeks, while the control group continued their usual physical activities. The results showed a significant increase.