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PENGARUH KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN: GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Purwanti, Rizky
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is: (a) to test the influence among accounting conservatisms to the company’s value; (b) to test whether managerial ownership modernize the influence among accounting conservatisms to the company’s value; (c) to test whether the numbers of independent commissioners moderating the influence of accounting to the company’s value. The research objects are manufacturing companies which are listed in the Indonesia Stock Exchange during observation periods from 2009 to 2011. The research’s source of data is secondary data in from of manufacturing companies’ financial statements which are published by the Indonesia Stock Exchange in website http://www.idx.co.id/ as well as stock data at Indonesia Capital Market Directory (ICMD). Samples collection is carried out by using purposive sampling method. The numbers of samples which have been chosen in this research are 76 companies. The multiple linier regressions analysis is used as the analysis technique. The result of research shows evidences that: (a) accounting conservatisms has positive influence to the company’s value; (b) managerial ownership moderating the influence among accounting conservatisms to the company’s value; (c) the number of independent commissioners moderating the influence among accounting conservatisms to the company’s value.Keywords: accounting conservatism, Managerial Ownership, Independent Commissioner and the value of the company.
PENINGKATAN KEMAMPUAN MENYIMAK MENGGUNAKAN MEDIA AUDIO VISUAL DI SMAN 1 ANJONGAN Purwanti, Rizky; ., Syambasril; Syahrani, Agus
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 5, No 9 (2016): September 2016
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

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Abstrak: Penelitian ini bertujuan mendeskripsikan proses pembelajaran menyimak cerita rakyat dan hasil belajar siswa dalam pembelajaran menyimak cerita rakyat. Dengan Metode yang digunakan dalam penelitian ini adalah metode deskriptif, bentuk penelitiannya kualitatif dan jenisnya adalah penelitian tindakan kelas (PTK). Instrumen yang digunakan adalah tes dan lembar observasi. Data penelitian diolah secara kualitatif. Penelitian ini dilaksanakan 2 siklus. Setiap siklus terdiri dari perencanaan (Planning), pelaksanaan (Action), pengamatan (Observing), dan refleksi (Reflecting) kegiatan pembelajaran. Pencapaian keterampilan menyimak (pratindakan)  sebesar 65,7. Setelah menggunakan media audio visual  meningkat sebesar 66,1 terjadi peningkatan keterampilan menyimak dengan media audio visual. Kemudian dilanjutkan ke siklus II untuk memperbaiki kendala yang dialami pada siklus I, pada siklus II terjadi peningkatan yaitu sebesar 77,8. Dengan demikian, pembelajaran menyimak menggunakan media audio visual di SMA Negeri 1 Anjongan telah mengalami peningkatan baik secara proses maupun produk, setelah diberi tindakan menggunakn media audio visual.   Kata Kunci: Kemampuan Menyimak, Cerita Rakyat, Media Audio Visual.   Abstract: This study aims to describe the learning process and the students’ learning outcomes in listening to folklore. The method used in this research is descriptive with qualitative forms and the type is classroom action research (CAR). The instruments used were test and observation sheet. The data of the research were analyzed qualitatively. This study was conducted in 2 cycles. Each cycle consists of Planning, Action, Observing and Reflecting to learning activities. The achievement score of listening skills (pre-test) is 65.7. After using audio-visual media, it increased to 66.1. Then proceed to the second cycle to improve the constraints experienced in the first cycle. In the second cycle there was an increase to 77.8. Thus, learning of listening in SMA Negeri 1 Anjongan has experienced an improvement in both the process and the product, after being given the treatment using audio-visual media. Keywords: Listening skill, folklore, audio-visual media