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All Journal Jurnal Sinergitas PkM & CSR Diklat Review : Jurnal manajemen pendidikan dan pelatihan Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Damara, Devina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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PERAN PERUSAHAAN KELUARGA, DIVERSIFIKASI PERUSAHAAN DAN LEVERAGE DALAM MANAJEMEN LABA Damara, Devina; Lembut, Putu Indrajaya; Oktariani, Fitri
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i2.796

Abstract

This study aims to prove the relationship between family firms, company diversification and leverage on earnings management with good corporate governance as a moderating variable. Earnings management is proxied by using discretionary accruals. The main dependent variables in this study are family companies, company diversification and leverage. Researchers also conducted different tests on the leverage variable before and during Covid19. The sample in this study is a family company in the manufacturing sector that is listed on the IDX in the 2017-2021 period. The different test samples in this study used 2018-2019 before Covid19 and 2020-2021 during Covid19. The number of samples in this study were 14 companies. The research hypothesis was tested using Partial Least Square Structural Equation Modeling with SmartPLS 4.0 software and SPSS. This study shows that there is no significant relationship between family firms and leverage with earnings management. The diversification variable has a negative effect on earnings management. Good corporate governance variables are not able to weaken the influence of family firms, corporate diversification and leverage on earnings management. Meanwhile, there was no difference before and during Covid-19 in terms of leverage.
PENGARUH KOMPENSASI DAN PRODUKTIVITAS KERJA TERHADAP KINERJA PEGAWAI PERUSAHAAN AIR MINUM DAERAH (PDAM) KOTA SOLOK: THE INFLUENCE OF COMPENSATION AND WORK PRODUCTIVITY ON THE PERFORMANCE OF EMPLOYEES IN THE REGIONAL DRINKING WATER COMPANY (PDAM) OF SOLOK CITY Damara, Devina; Yeni, Afni; Irawan, Hendri
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 7 No. 3 (2023): Inovasi Sosial dan Penguatan Kapasitas Menuju Pembangunan Berkelanjutan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i3.1589

Abstract

ABSTRACT This research aims to determine the implementation of employee performance from compensation factors and work productivity with a sample of 63 respondents who were studied using quantitative methods. Based on the results of statistical analysis, it can be interpreted that compensation partially has a significant effect on employee performance, this is proven by the t test with a significant value of 2,000 > 2.30 in the significance level value, 0.000 < 2,000. So it can be interpreted that the development of compensation has a significant effect on employee performance. Based on the results of statistical analysis, it can be concluded that Work Productivity partially has a significant effect on Employee Performance. This is proven by the t test with a significant value of 2,301 > 2,000 and a significance level value of 0.025 < 0.05, so it can be concluded that Performance has a significant effect on Work Productivity. So it can be concluded that, Compensation and Work Productivity have a significant effect. This can be proven, so it can be concluded that Work Productivity was carried out using the f test with a calculated f significant value of 3.15 and 35.152 with the resulting significant value of 0.00. This can also be seen from the Rsquare obtained at 2,301. Keywords: Compensation,;Work Productivity;Employee Performance
Implementasi Media Pembelajaran Menggunakan Flashcard dan Video Untuk Meningkatkan Kompetensi Sistem Komputer Siswa Kelas VII Septia Wulandari, Dita Ayu; Damara, Devina; Mardiansyah, Didi; Ristanto, Riska Dami
Jurnal Sinergitas PKM & CSR Vol. 8 No. 2 (2024): OCTOBER
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jspc.v8i2.7761

Abstract

Penelitian ini menghasilkan bertujuan media pembelajaran yang sesuai untuk digunakan pada mata pelajaran Informatika dengan materi Sistem Komputer bagi kelas VII SMP Negeri 11 Kota Semarang. Penelitian ini disarankan dalam penelitian R&D dengan model ADDIE (analisis, desain, pengembangan, implementasi, dan evaluasi). Dari penelitian yang dilakukan menghasilkan produk berupa flashcard dan video pembelajaran yang merepresentasikan materi Sistem Komputer. Media flashcard menggunakan konsep permainan UNO yang telah dimodifikasi. Perolehan data diperoleh dari hasil observasi, wawancara, dan kuisioner yang dilakukan kepada guru dan siswa kelas VII C di SMP Negeri 11 Kota Semarang. Setelah peneliti membuat rencana media pembelajaran, perlu dilakukan tahap validasi oleh ahli materi dan media. Kemudian, media pembelajaran diimplementasikan ke lapangan. Implementasi media pembelajaran dilakukan pada kelas VII C SMP Negeri 11 Kota Semarang dengan jumlah peserta didik sebanyak 32 anak. Terdapat dua instrumen penelitian yang dilakukan, yaitu pre test dan post test yang digunakan sebagai penilaian atas penelitian yang dilakukan. Hasil penelitian menunjukkan bahwa media flashcard dan video pembelajaran pada uji coba lapangan dinilai layak dan berhasil untuk meningkatkan pemahaman siswa kelas VII C SMP Negeri 11 Kota Semarang dalam memahami materi Sistem Komputer (presentase kenaikkan 12,19%) karena nilai siswa mengalami kenaikkan setelah menggunakan media video pembelajaran dan flashcard .
Co-Authors Hendri Irawan Lembut, Putu Indrajaya Mardiansyah, Didi Oktariani, Fitri Ristanto, Riska Dami Septia Wulandari, Dita Ayu Yeni, Afni