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All Journal Jurnal Riset Manajemen dan Akuntansi (JURIMA) International Journal of Mathematics and Science Education
Moch Dicky Riza
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Economics, Econometrics & Finance Education Mathematics

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Pengaruh Free Cash Flow Dan Model Tata Kelola Perusahaan Terhadap Informasi Pendapatan Perusahaan di Indonesia: The Influence of Free Cash Flow and Corporate Governance Model on Corporate Income Information in Indonesia Moch Dicky Riza; Tri Achmad Budi Susilo; ABD. Syakur
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 1 (2022): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v2i1.155

Abstract

Penghasilan adalah informasi penting dari laporan keuangan bagi pengguna karena nilai prediktifnya. Pendapatan juga dapat menjadi sumber konflik karena pemegang saham mayoritas dan minoritas, kreditur dan pemangku kepentingan lainnya memiliki kepentingan yang berbeda. Studi ini menyelidiki masalah pemegang saham mayoritas dan kreditur yang dimediasi oleh corporate governance terkait dengan laba dan rugi. Populasi perusahaan non keuangan yang dilengkapi dengan fasilitas website dan terdaftar di bursa efek Indonesia tahun 2019 – 2020 digunakan dalam penelitian ini. Dengan teknik purposive sampling, diperoleh 120 sampel. Penelitian ini dilakukan dengan metode regresi berganda untuk analisis data yang memiliki taraf signifikansi 5%. Hasil penelitian menunjukkan bahwa kepemilikan keluarga dan leverage berpengaruh negative signifikan terhadap kualitas laba, sedangkan struktur dan mekanisme corporate governance berpengaruh positif signifikan terhadap kualitas laba. Implikasi dari penelitian ini : secara teoritis, (1) dalam perusahaan kepemilikan keluarga terkonsentrasi, keluarga memiliki control yang kuat untuk memutuskan kebijakan perusahaan yang penting mengutamakan kepentingan keluarga pemegang saham. (2) Perusahaan keluarga di Indonesia juga memiliki struktur hutang yang tinggi, yang menyebabkan pemegang saham keluarga (manager) melakukan moral hazard dengan memilih kebijakan akuntansi untuk menigkatkan pendapatan (increase income). Implikasi kebijakan : (1) Regurator pasar modal perlu menetapkan batasan proporsi kepemilikan keluarga untuk menjaga keseimbangan antara kepentingan perusahaan dan pemangku kepentingan. (2) Regulator perlu terus meningkatkan penerapan regulasi corporate governance pada perusahaan publik.
The Effect of Video-Based Flipped Classroom Strategy on Learning Outcomes and Students’ Active Participation Moch Dicky Riza; Muhamad Aris Sunandar; Siti Fatimah Abd. Rahman
International Journal of Mathematics and Science Education Vol. 1 No. 3 (2024): August : International Journal of Mathematics and Science Education
Publisher : Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijmse.v1i3.255

Abstract

The flipped classroom model has gained significant attention as an innovative pedagogical approach, particularly in enhancing student engagement and learning outcomes. This study investigates the effectiveness of a video-based flipped classroom in improving students' academic performance and active participation during in-person classes. The research employed a quasi-experimental design, with two groups: one experiencing the flipped classroom approach, and the other following traditional lecture-based instruction. Data were collected through pre- and post-tests to assess learning outcomes, as well as an observation rubric to measure student participation. Results indicated that the flipped classroom group showed a 17% improvement in learning outcomes compared to the traditional group. Furthermore, the flipped classroom group exhibited twice the level of active participation, as measured by the rubric. These findings suggest that the flipped classroom model is effective in fostering a more interactive and participatory learning environment, where students engage with content before class and apply their knowledge through discussions and problem-solving activities during in-class sessions. The study also highlights the importance of video-based learning in preparing students for active participation and the role of the teacher as a facilitator in flipped classrooms. Despite the promising results, the study acknowledges several limitations, including reliance on technology and students' readiness for independent learning. The study concludes with recommendations for teacher training and future research to further explore the effectiveness of flipped classrooms across diverse educational contexts.
Co-Authors Abd. Syakur Muhamad Aris Sunandar Siti Fatimah Abd. Rahman Tri Achmad Budi Susilo