Devina Ramadhani
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Pengaruh Profitabilitas, Financial Leverage, Kepemilikan Publik, dan Ukuran Perusahaan terhadap Perataan Laba Devina Ramadhani; Ati Sumiati; Dwi Handarini
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 3 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0203.06

Abstract

Penelitian ini dilakukan untuk melihat adanya pengaruh dari profitabilitas, financial leverage, kepemilikan publik, dan ukuran perusahaan terhadap perataan laba. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan keuangan yang didapat melalui website Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di BEI tahun 2016 – 2019. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling dan menghasilkan 29 perusahaan sebagai sampel yang diteliti. Penelitian ini menggunakan metode kuantitatif. Teknik analisis yang digunakan adalah analisis statistik deskriptif dan analisis regresi logistik.Hasil dari penelitian ini menunjukkan bahwa profitabilitas berpengaruh negatif terhadap perataan laba. Ukuran perusahaan berpengaruh positif terhadap perataan laba. Sedangkan, financial leverage dan kepemilikan publik tidak berpengaruh terhadap perataan laba.
Pemanfaatan Media Pembelajaran Audio Visual Berbasis Channel Youtube dalam Pembentukan Karakter Anak di Taman Pendidikan Al-Qur’an Devina Ramadhani; Dedi Setiawan; Rina Mida Hayati
Bustanul Ulum Journal of Islamic Education Vol. 2 No. 1 (2024): Bustanul Ulum Journal of Islamic Education
Publisher : Sekolah Tinggi Ilmu Tarbiyah Bustanul `'Ulum Lampung Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62448/bujie.v2i1.55

Abstract

Character education should be implemented from an early age because early age really determines a child's ability to develop their potential. Problems found at Al-Ikhsan TPA include not respecting ustadz, rarely reciting the Koran, behaving impolitely, and there are still people who say dirty words at Al-Ikhsan TPA, Terbanggi Besar District. This research is field research with a qualitative descriptive nature, while the data analysis method uses a deductive method. Utilization of Audio Visual Learning Media Based on YouTube Channels in Forming Children's Character at Al-Ikhsan TPA, namely First, Introduction by preparing equipment including TV, Wifi and YouTube channels. Second, Exploration, namely students have diverse characters, activated through active, innovative, creative, effective and fun learning methods. Third, restructuring, namely the concept of learning by watching YouTube channels and continuing with the question and answer method. Fourth, implementation, namely a 60 minute learning process by broadcasting a YouTube channel about the stories of prophets and apostles. Fifth, Review or Evaluation, namely a question and answer session to evaluate children's understanding of the meaning contained in the YouTube channel. The use of audio visual media based on YouTube channels can shape the character of children at Al-Ikhsan TPA, especially children who have religious, honest, curious, hard working, social care and responsibility characters. Learning using the YouTube channel has several obstacles, including an unstable network and bad weather, resulting in changes to the learning schedule. Therefore, researchers provide recommendations in the form of adding a learning schedule by utilizing the YouTube channel 2-3 times a week, this is done so that children's character formation becomes more effective and optimal.