Garuda - Garba Rujukan Digital

PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Sari, Tri Wulan; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this research is to find out the influence of KAP size, industrial specialization, audit assignment period, client important, willingness reporting of audit opinion, firm size and leverage to the accrual earnings management. The population is all manufacturing companies which are listed in Indonesia Stock Exchange. The sample collection technique has been done by using purposive sampling so the samples which have been obtained are 314 firm years. The statistic method has been done by using multiple regressions analysis. The result of goodness of fit/F test has obtained significant value 0.036 < 0.05 (level of significant) which indicates that all variables in the research model can explain the changes of earnings management or models which have been built have met the fit criteria. The determination coefficient test with its Adjusted R Square (Adjusted R2) is 0.123 or 12.3% it means that all independent variables can explain the dependent variable and the partial test. This research has been processed by using SPSS version 12. The result of partial test shows that there are three models which have significant influence to the earnings management i.e. KAP size, industrial specialization, and audit assignment period whereas client important variable, the willingness reporting of audit opinion, firm size and leverage do not have any significant influence to the earnings management.Keywords: Audit Quality, Firm Size, Leverage, Earnings Management

PERANAN KOMPETENSI PEDAGOGIK GURU DAN KEAKTIFAN BELAJAR SISWA PADA MATA PELAJARAN IPS MELALUI PEMBELAJARAN DALAM JARINGAN DI SMP N 2 CEPIRING KENDAL Sari, Tri Wulan; Hermanto, Fredy
Sosiolium : Jurnal Pembelajaran IPS Vol 3 No 1 (2021): Volume 3 Nomor 1 April Tahun 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/sosiolium.v3i1.45546

The aim of the research of this study was to determine the pedagogical competence of social studies teachers and student learning activeness in the social studies learning process and social studies teacher schools through online learning at SMP N 2 Cepiring Kendal. The results showed that the social studies teacher at SMP N 2 Cepiring Kendal has an important role in student learning activeness by continuing to implement the pedagogical components of the teacher that they must have, including the ability to master student material, the ability to master learning theory, the ability to develop curriculum theory, master potential abilities. learners, and take advantage of information and communication technology. The activeness of students in the learning process can be seen from the ability of students to capture learning material which can be seen from various things such as listening, discussing, and expressing opinions during the teaching and learning process. Tujuan dilaksankannya penelitian ini yaitu untuk mengetahui kompetensi pedagogik guru IPS dan keaktifan belajar siswa dalam proses pembelajaran IPS dan kendala guru IPS mengajarkan materi melalui pembelajaran dalam jaringan di SMP N 2 Cepiring Kendal. Hasil penelitian menunjukkan bahwa guru Guru IPS di SMP N 2 Cepiring Kendal memiliki peranan penting dalam keaktifan belajar siswa dengan tetap melaksanakan komponen pedagogik guru yang harus dimilikinya, antara lain kemampuan menguasai karakteristik siswa, kemampuan menguasai teori belajar, kemampuan mengembangkan teori kurikulum, kemampuan menguasai potensi peserta didik, dan kemampuan memanfaatkan teknologi informasi dan komunikasi. Keaktifan siswa dalam proses pembelajaran dapat dilihat dari kemampuan siswa dalam menangkap materi pembelajaran yang dapat dilihat dari berbagai hal seperti menyimak, berdiskusi, dan mengutarakan pendapat selama proses belajar mengajar.

Peranan Kompetensi Pedagogik Guru dan Keaktifan Belajar Siswa pada Mata Pelajaran IPS melalui Pembelajaran dalam Jaringan di SMP N 2 Cepiring Kendal Sari, Tri Wulan; Hermanto, Fredy
Sosiolium: Jurnal Pembelajaran IPS Vol 3 No 1 (2021): April
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/sosiolium.v3i1.45546

The aim of the research of this study was to determine the pedagogical competence of social studies teachers and student learning activeness in the social studies learning process and social studies teacher schools through online learning at SMP N 2 Cepiring Kendal. The results showed that the social studies teacher at SMP N 2 Cepiring Kendal has an important role in student learning activeness by continuing to implement the pedagogical components of the teacher that they must have, including the ability to master student material, the ability to master learning theory, the ability to develop curriculum theory, master potential abilities. learners, and take advantage of information and communication technology. The activeness of students in the learning process can be seen from the ability of students to capture learning material which can be seen from various things such as listening, discussing, and expressing opinions during the teaching and learning process.

PJOK Sebagai Pemantik Bakat Anak dalam Bidang Olahraga Pujasmara, Destiana Eka; Awaliyah, Novia Aliestiani; Zahra, Novridha Zainnuris; Hidayat, Ridwan; Sari, Tri Wulan
Pubmedia Jurnal Pendidikan Olahraga Vol. 2 No. 1 (2024): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jpo.v2i1.547

Pendidikan Jasmani, Olahraga, dan Kesehatan (PJOK) memainkan peran penting dalam mengidentifikasi dan mengembangkan bakat anak-anak dalam bidang olahraga. Penelitian ini membahas pentingnya PJOK dalam membantu siswa menemukan dan mengembangkan bakat olahraga mereka. Masa anak-anak dan remaja dianggap sebagai periode kritis untuk mengidentifikasi dan mengembangkan bakat olahraga. Bakat diartikan sebagai potensi yang dapat menghasilkan keunggulan dalam suatu bidang tertentu, dan pembinaan bakat olahraga penting untuk mencapai prestasi tinggi. Meskipun demikian, beberapa masalah seperti kurangnya fasilitas olahraga yang memadai dan kurangnya kesadaran akan pentingnya PJOK sering dihadapi, menyebabkan rendahnya minat dan motivasi siswa dalam bidang olahraga. Penelitian ini bertujuan untuk mengeksplorasi bagaimana PJOK dapat membantu dalam mengidentifikasi dan mengembangkan bakat olahraga anak-anak, serta mengidentifikasi faktor-faktor yang mendukung atau menghambat pengembangan bakat tersebut. Metode penelitian yang digunakan adalah deskripsi kualitatif dengan observasi dan wawancara. Hasil penelitian menunjukkan bahwa PJOK memiliki peran fundamental dalam mengungkap dan mengembangkan potensi holistik anak-anak, namun dihadapkan pada tantangan seperti kurangnya fasilitas olahraga yang memadai. Kolaborasi yang erat antara pemerintah, sekolah, orang tua, dan masyarakat menjadi kunci dalam memastikan pengembangan potensi anak-anak terjadi secara optimal.

Kajian Penilaian Sumber dan Siklus Material Gedung Sekolah Dasar X di Jakarta Selatan, Indonesia Kemal, Muhammad Haikal; Sari, Tri Wulan; Nurwidyaningrum, Dyah; Broto, Agung Budi; Sujito, Sujito; Fahmi, Muhammad
Jurnal Teknik Sipil Institut Teknologi Padang Vol 12 No 1 (2025): Jurnal Teknik Sipil institut Teknologi Padang
Publisher : ITP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21063/jts.2025.V1201.035-042

Perencanaan bangunan hijau harus memperhatikan penggunaan sumber daya alam seperti perencanaan dan pemilihan material. Kurangnya perhatian terhadap sumber dan siklus material yang ramah lingkungan mengakibatkan kerusakan lingkungan dan krisis sumber daya alam. Tujuan penelitian ini yaitu melakukan kajian penilaian sumber dan siklus material (MRC) berdasarkan Greenship New Building versi 1.2 pada bangunan baru gedung Sekolah Dasar X di Jakarta Selatan, Indonesia. Metode yang diterapkan adalah analisis deskriptif berdasarkan data yang telah terkumpul. Langkah-langkah yang dilakukan adalah melakukan wawancara dan observasi terhadap material yang digunakan. Selanjutnya melakukan penilaian mengacu pada tolak ukur masing-masing kriteria, terdapat 1 kriteria prasyarat, dan 6 kriteria penilaian. Hasil dari penelitian ini menunjukkan bahwa MRC gedung Sekolah Dasar X berdasarkan Greenship New Building versi 1.2 yaitu terpenuhi poin prasyarat refrigeran fundamental, poin MRC 1 tidak terpenuhi, Poin MRC 2 (material ramah lingkungan), Poin MRC 3 (penggunaan refrigeran tanpa ODP) terpenuhi pada tolok ukur pertama, Poin MRC 4 (kayu bersertifikat) hanya pada tolok ukur pertama, dan poin MRC 6 terpenuhi karena semua bahan yang digunakan dibeli dari toko bangunan terdekat yang berjarak sekitar 120 m. Oleh karena itu penilaian sumber dan siklus material gedung baru Sekolah Dasar di Jakarta Selatan berdasarkan Greenship New Building versi 1.2 mendapatkan 43% yaitu 6 dari 14 poin maksimal.

The Influence of PBL-Based Worksheets on Interest and Learning Outcomes sari, Tri wulan; Muhammad Iqbal Filayani
Bioeduca : Journal of Biology Education Vol. 6 No. 2 (2024): Bioeduca : Journal of Biology Education
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/bioeduca.v6i2.20775

This research is motivated by students' difficulty understanding the material taught, the tendency of learning processes to be boring, and the continued use of conventional teaching materials. This study aims to determine the influence of using PBL-based worksheets on students' interests and learning outcomes. This research is quantitative in nature with a quasi-experimental design. Data collection methods in this study include questionnaires, tests, and documentation. Subject matter experts and media experts conducted the validity test. The data analysis technique used is quantitative descriptive analysis. The results show a significant positive influence between using PBL-based worksheets and interest and learning outcomes. This is based on the results of MANOVA tests using questionnaire results and N-Gain values, which obtained a Sig. (2-tailed) value of 0.000, indicating the influence of using PBL-based worksheets on interest and learning outcomes.

PREDICTIVE DECONVOLUTION BASED ON SEISMIC WAVEFORM DIAGNOSTICS FOR ENHANCED MARINE IMAGING RESOLUTION Fahmi, Muhammad; Syamputra, Dhani Nur Indra; Raharjo, Wiji; Sari, Tri Wulan; Nafian, Muhammad
Al-Fiziya: Journal of Materials Science, Geophysics, Instrumentation and Theoretical Physics AL-FIZIYA JOURNAL OF MATERIALS SCIENCE, GEOPHYSICS, INSTRUMENTATION AND THEORETICAL PHYSICS VOL.8, N
Publisher : Physics Study Programme, Faculty of Science and Technology UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/fiziya.v8i1.48064

Short-period multiples are a persistent problem in marine seismic processing, particularly in shallow-water environments where near-surface reverberations interfere with primary reflections and decrease temporal resolution. Predictive deconvolution remains a widely used method for attenuating such coherent noise. However, conventional implementations often apply fixed operator parameters, limiting their adaptability to waveform variations across time and offset. This study introduces a predictive deconvolution framework guided by seismic waveform diagnostics, in which operator parameters specifically prediction lag and filter length are selected based on trace characteristics such as waveform periodicity and spectral energy distribution. The approach is designed to improve multiple suppression while preserving the fidelity of primary reflections on a 2D marine pre-stack seismic dataset acquired in a shallow offshore setting characterized by strong short-period multiples and limited bandwidth. The results demonstrate around 25% increase in frequency bandwidth, improved reflector continuity, and reduced coherent noise in pre-stack gathers. Compared to conventional deconvolution, the waveform informed design achieves a more effective balance between attenuation and resolution. The proposed approach is applicable to modern marine datasets where high-resolution imaging is limited by near-surface interference.

The Influence of PBL-Based Worksheets on Interest and Learning Outcomes sari, Tri wulan; Muhammad Iqbal Filayani
Bioeduca : Journal of Biology Education Vol. 6 No. 2 (2024): Bioeduca : Journal of Biology Education
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/bioeduca.v6i2.20775

This research is motivated by students' difficulty understanding the material taught, the tendency of learning processes to be boring, and the continued use of conventional teaching materials. This study aims to determine the influence of using PBL-based worksheets on students' interests and learning outcomes. This research is quantitative in nature with a quasi-experimental design. Data collection methods in this study include questionnaires, tests, and documentation. Subject matter experts and media experts conducted the validity test. The data analysis technique used is quantitative descriptive analysis. The results show a significant positive influence between using PBL-based worksheets and interest and learning outcomes. This is based on the results of MANOVA tests using questionnaire results and N-Gain values, which obtained a Sig. (2-tailed) value of 0.000, indicating the influence of using PBL-based worksheets on interest and learning outcomes.

Potensi Batang Pisang sebagai Media Filter pada Pengolahan Air Limbah Laundry Saragih, Guntar Marolop; Kalsum, Siti Umi; Sari, Tri Wulan
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5536

Banana stems have the potential to be used as filter media in the laundry wastewater treatment process. Laundry wastewater will contain hazardous substances that have the potential to pollute the environment if it is not treated adequately before disposal. Considering the fact that banana stems have a high hygroscopic capacity and cellulose content which is capable of absorbing inorganic chemicals, the use of banana stems as a filter media is considered a realistic option. The research method used is the filtration reactor method, and there are differences in the amount of time invested and the thickness of the banana stem, which can range from 20 to 40 centimeters. There were differences in the decrease in the parameter values of pH, COD, TSS, phosphate, and MBAS with variations in the thickness of the banana stem media. The largest decrease in pH observed occurred at a media thickness of 40 centimeters. Based on the research results, it was found that there was variation in the extent to which parameters were reduced overall. A one-day soak is the most effective way to reduce the severity of these properties. In addition, research findings show that banana stems are not effective enough in processing laundry wastewater.

Pengaruh Radiasi Panas Area Bukaan terhadap Kenyamanan Termal pada Gedung Sekolah X Sari, Tri Wulan; Rafliansyah, Muhammad Daffa; Nurwidyaningrum, Dyah; Febrianti, Qori; Sujito, Sujito
Jurnal Pendidikan dan Ilmu Fisika Vol 5 No 2 (2025): Desember 2025
Publisher : Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jpif.v5i2.42533

Thermal comfort is one of the key factors in supporting the teaching and learning process in classrooms, especially in tropical regions like Indonesia, which experience high solar radiation intensity. This study aims to analyze the effect of heat radiation from opening areas on thermal comfort in School Building X. The method involved measuring the dimensions of the building's openings and facades to calculate the Window to Wall Ratio (WWR), as well as determining the Solar Factor (SF) and Shading Coefficient (SC) based on SNI 03-6389-2020. The heat radiation value (Qf”) was calculated for the east and west orientations, which receive the most direct sunlight exposure. The results showed that the highest radiation occurred on the west side at 18.91 W/m² and the east side at 16.42 W/m². Meanwhile, the north and south sides had no Qf” value due to the absence of window openings (WWR = 0). The increase in indoor temperature caused by radiation through openings has a direct impact on the thermal comfort of students, teachers, and university students using the classrooms. Therefore, passive design strategies such as shading and the use of low-E glass are highly recommended to reduce heat load and create a comfortable learning environment.

Title

Found 12 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 12 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 12 Documents
Search