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All Journal GANEC SWARA An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan)
FARADILA, AISYAH
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Religion Agriculture, Biological Sciences & Forestry Humanities Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH DEBT COVENANT DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI FARADILA, AISYAH; ATIKAH, SITI
GANEC SWARA Vol 18, No 3 (2024): September 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i3.997

Abstract

The purpose of this study was to analyze the effect of debt covenants and capital intensity on accounting conservatism in transportation and logistics companies in Indonesia in the span of 2018-2022. The total sampling method is used using 50 companies listed on the Indonesia Stock Exchange (IDX) as a sample. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and the Osiris data center of the Faculty of Economics and Business, Mataram University. The results showed that Debt Covenant had no negative effect on accounting conservatism, while capital intensity had a significant positive effect on accounting conservatism. These findings can help managers and stakeholders in understanding the factors that influence accounting conservatism in transportation and logistics companies. Suggestions for further researchers to expand the scope of the sample and add other factors that affect accounting conservatism
PENGARUH MODEL PEMBELAJARAN PROBLEM BASED LEARNING TERHADAP HASIL BELAJAR IPA SISWA KELAS V B TEMA 6 MATERI PANAS DAN PERPINDAHANNYA DI MI NURUL FALAH KUTOREJO Faradila, Aisyah; Fauzi, Akhmad
An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan) Vol. 3 No. 5: September 2024
Publisher : Najah Bestari

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Abstract

The problem of low student learning outcomes in science subjects is because students are less focused on paying attention to the teacher's explanations, besides that, when teaching, have not utilized learning models that are appropriate to the class situation. This causes low student learning outcomes. This research aims to determine whether or not there is an influence of the Problem Based Learning learning model on the science learning outcomes of class V B students with theme 6 hot material and its transfer and to find out how much influence the Problem Based Learning learning. Using a quantitative research approach, pre-experimental design, one group pretest-posttest design.There were 21 individuals in the research population. Written tests, or questions, are the method used in this study to collect data. Based on the results of the data analysis that has been carried out, the average result obtained before being given the Problem Based Learning model treatment is 23.47 and the average result after being given the Problem Based Learning model treatment is 78.57, therefore there is an increase of 55.1, then the value after calculating the Normalized Ngain on the average pretest-posttest score obtained an Ngain value of 78.25, this shows in Ngain's percentage was categorized as very affective. This shows that using the Problem Based Learning learning model is very effective in improving the learning outcomes of class V B students on hot material and its transfer at MI Nurul Falah.
Co-Authors Akhmad Fauzi Siti Atikah