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All Journal Jurnal Ilmu dan Riset Akuntansi INSANIA : Jurnal Pemikiran Alternatif Kependidikan
Miftahul Fitria, Miftahul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Fitria, Miftahul; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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Abstract

This research is meant to test the influence of ownership structure, firm size, and audit quality to the earnings management. The result of this research shows that the variable which has significant influence to the earnings management is firm size. Firm size shows the positive result i.e. a large scale company has more complex operational activity compare to the small company; therefore it is more possible to do the practical of earnings management. Meanwhile, the variable of ownership structure and the audit quality do not have any significant influence to the earnings management.Keywords: Ownership Structure, Firm Size, Audit Quality, Earnings Management.
Development of monotheism motif science teaching materials for early children Amelia, Lina; Fitria, Miftahul; Shalihah, R.A Marathun; Maisarah, Siti; Santika, Nova; Ulhanisa, Ririn
INSANIA : Jurnal Pemikiran Alternatif Kependidikan Vol 29 No 1 (2024)
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan UIN Profesor Kiai Haji Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/insania.v29i1.9500

Abstract

The research aims to develop science teaching materials with a monotheism motif for young children. It is in the form of an electronic book in the book creator application. The type of research is R&D with the ADDIE model-data collection techniques through expert test questionnaires and product feasibility questionnaires by users. The development process starts with a research needs analysis, which produces the basic concepts for book development and book feasibility instruments. The teaching material design process produces a book writing and appearance design, activity process design, teaching material design, media, teaching material evaluation instrument design, and book suitability instrument design. The development stage produces an initial draft of the book. The implementation stage produces a book draft ready to be published and distributed to users. The feasibility test results were found to be appropriate in terms of material and language, with an average indicator value of 3.7, categorized as appropriate with slight revisions. Judging from the children's understanding of the material, they received an average score of 82.03, which is considered high. Judging from the suitability of users with 11 question items on a scale of 5, the average was 4, which means the book can be disseminated with a little revision. The limitation of this research is that the product produced cannot be used directly by children, so the effect of developing this teaching material for children is less productive. because the book is intended for educators and parents.
Co-Authors KURNIA KURNIA, KURNIA Lina Amelia Maisarah, Siti Santika, Nova Shalihah, R.A Marathun Ulhanisa, Ririn