Claim Missing Document
Check
Articles

Found 5 Documents
Search

PENGARUH FRAUD TRIANGLE TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2019-2020) Kamalia, Nabila
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 16 No. 1 (2024): JURNAL TRANSPARAN
Publisher : Institut Teknologi dan Bisnis Yadika

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

Abstract

Salah satu parameter untuk mengukur kinerja manajemen adalah laba. Manajemen cenderung mengelola laba secara oportunitis karena adanya tekanan yang dibarengi kesempatan berupa lemahnya pengawasan. Tujuan penelitian ini untuk menganalisis dan menjelaskan pengaruh Fraud Triangle berupa Financial Stability, Ineffective Monitoring, dan Auditor Switch terhadap manajemen laba perusahaan Consumer Non-Cyclicals. Metode yang digunakan adalah kuantitatif. Data yang digunakan yaitu data sekunder. Metode analisis data menggunakan analisis regresi berganda. Teknik pengambilan data menggunakan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa secara simultan Financial Stability, Ineffective Monitoring, dan Auditor Switch memiliki pengaruh yang signifikan terhadap manajemen laba. Namun secara parsial menunjukkan bahwa Financial Stability berpengaruh secara signifikan terhadap manajemen laba, sedangkan Ineffective Monitoring dan Auditor Switch berpengaruh tapi tidak signifikan terhadap manajemen laba. Maka dapat disimpulkan bahwa semakin besar perubahan aset perusahan, semakin besar pula terjadinya praktik kecurangan. Jumlah dewan komisaris independen dan adanya pergantian auditor tidak mengindikasikan terjadinya praktik kecurangan.
EFL Students’ Perception in Learning Reading Comprehension through Literature Circle Kamalia, Nabila; Puspitaloka, Nina; Pahlevi, Muhammad Reza
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 20 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14425219

Abstract

The aimed of this research is to find out students’ perception regarding literature circle in learning reading comprehension. This research used a descriptive case study method with a qualitative approach. Observation and interview are used as data collection. Data analysis proposed by Miles & Huberman was used in this research. 8th grade of junior high school students at one of the schools in Karawang were participants in this research. The findings of this research indicate that students’ perception provide a positive response in learning reading comprehension using LC. Students feel motivated to learn during discussions, it can help them improve their ability to understand text and vocabulary, besides that their learning process becomes more enjoyable. In conclusion, LC can be a learning method that can help students improve their reading comprehension skills.
Pengaruh Penggunaan Gadget Terhadap Perkembangan Sosial Emosional Anak Usia Dini Kamalia, Nabila; Adawiyah, Robiatul
BEST Journal (Biology Education, Sains and Technology) Vol 8, No 1 (2025): Juni 2025
Publisher : Program Studi Pendidikan Biologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/best.v8i1.10884

Abstract

Penelitian ini bertujuan untuk mengetahui apakah penggunaan handphone berpengaruh terhadap perkembangan sosial emosional anak usia dini di RT/12, RW/03, Kelurahan Sumurmati, Kecamatan Sumberasi, Kota Probolinggo. Penelitian ini menggunakan pendekatan korelasional kuantitatif. Sampel penelitian terdiri dari anak usia 5-6 tahun dari 28 anak di lokasi tersebut. Pengumpulan data dilakukan melalui dokumentasi, angket, kuesioner atau, dan observasi (Sriandila et al., 2023). Uji normalitas data dilakukan dengan menggunakan uji chi-square, sedangkan uji homogenitas data juga dilakukan dengan menggunakan uji F. Pengujian hipotesis dilakukan dengan menggunakan rumus hubungan product moment. yang akan terjadi dalam penelitian menunjukkan bahwa terdapat dampak penggunaan gadget terhadap perkembangan sosial emosional anak usia dini di lokasi tersebut. Hal tersebut dibuktikan dengan hasil uji hipotesis korelasi product moment yang memberikan nilai rxy sebesar 0,381. Nilai ini lebih besar dari nilai rtabel yaitu sebesar 0,374 yang berarti hipotesis kerja (Ha) diterima dan hipotesis nol (Ho) ditolak (Nurhayati et al., 2022)
EDUKASI INTERAKTIF KESEHATAN REPRODUKSI DAN KEBERSIHAN LINGKUNGAN MENUJU GENERASI SEHAT BERSAMA SDN SUKOSARI 1 Nastiti, Eky Madyaning; Kurniawan, Wahyu; Wahyuni, Sely Tri; Ramadhani, Fakhirah Ghina; Kinanti, Alwiya; Engellina, Caca; Pratiwi, Icha Dilla; Safitri, Aurelia Reyza; Kamalia, Nabila; Aini, Dwi Qurratul; Mubarok, Muhammad Husni; Tamara, Nazahwa Intan; Wahyudinanti, Mahardika Putri; Sandi, David Kurnia
Jurnal SADEWA Vol 4 No 01 (2026): Sadewa: Jurnal Pengabdian Masyarakat
Publisher : LPPM Universitas dr. Soebandi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36858/sadewa.v4i01.1023

Abstract

Elementary school children who are approaching adolescence are in a very important phase of development in forming healthy lifestyle habits such as environmental hygiene and understanding their own bodies. At SDN Sukosari 1, particularly in grade VI, students still lack sufficient understanding of these issues. The objective of this activity is to provide education and increase the knowledge of grade VI students regarding reproductive health and environmental hygiene. The activity was attended by 40 sixth-grade students, using interactive educational methods such as PowerPoint presentations, health posters, simulations, and discussions. Based on the post-test results, 33 out of 40 students achieved perfect scores, and it is hoped that this activity will provide benefits in their daily lives. The application of interactive educational methods directly using visuals and discussions effectively increases students' understanding of reproductive health and environmental cleanliness
In-Silico Study Of Bioactive Compounds In Bawang Dayak (Eleutherine palmifolia (L) Merr.) Bulbs On The Main Protease Receptor Of COVID-19 (6LU7) As A Candidate For SARS-CoV-2 Antivirus Drug Septiana, Ulfa Dwi; Wulandari, Septyaningtyas Eka; Kamalia, Nabila; Hezni, Tiara Anjelina; Usman, Mohammad Rofik; Setyaningrum, Lindawati
Journal of Medical Laboratory in Infectious and Degenerative Diseases Vol. 3 No. 2 (2025): Desember
Publisher : LPPM Universitas dr. Soebandi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36858/jmid.v3i2.40

Abstract

: The COVID-19 viral disease is a new name given by the World Health Organization (WHO) to patients with the novel COVID-19 virus infection which was first reported from the city of Wuhan, China at the end of 2019. The COVID-19 pandemic is still a major problem in the world health. One antiviral regimen that is widely used to treat moderate to severe Covid- 19 patients is favipiravir. Many studies discuss alternative antiviral therapy for COVID-19 patients from active compounds contained in plants. One of the medicinal plants that has an antiviral effect on CoV-2 is Dayak onion (Eleutherine Palmifolia (L.) Merr). Consuming herbal plants can increase the body's immunity as the main key in preventing the Sars-Cov-2 virus. Purpose: This research aims to determine the effect of anchoring the active compound of Dayak onion bulbs on the growth of the corona virus on the main protease receptor for Covid 19 (6LU7). Methods: This type of research uses a molecular docking research method which consists of docking validation stages, a docking process and continues with docking visualization using Discovery Studio Visualizer and PyRx combined with Autodocktool Results: The results of the molecular docking simulation show that the Lysine sulfate compound has the lowest binding affinity value compared to Favipiravir, namely -4.75 kcal/mol with a Ki value of 96.41 μM and has the same interaction as the positive control ligand on the hydrophobic bond of MET A:165