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All Journal Mabny : Journal of Sharia Management and Business Aktivasi: Jurnal Pemberdayaan Masyarakat
Safari, M. Dedy Eko Trisyono
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Social Sciences

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Pengaruh Profitabilitas, Leverage, dan Likuiditas Terhadap Manajemen Laba Pada Perusahaan Sektor Food and Beverages Di Bei Periode Tahun 2019-2023 Angela Marenda, Nashya; Safari, M. Dedy Eko Trisyono; Pratiwi, Lavenia Indanus
Mabny: Journal of Sharia Management and Business Vol. 5 No. 1 (2025): Mabny: Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v5i1.15527

Abstract

This study aims to determine and analyse whether Profitability, Leverage, and Liquidity affect earnings management. This type of research is quantitative which is used to examine predetermined populations and samples. In this study, the sampling used purposive sampling technique, namely based on predetermined criteria as many as 20 Food and Beverages companies on the BEI for the 2019-2023 period. The first hypothesis of this study concluded that the profitability variable partially has no effect on earnings management, companies that have high profits do not necessarily produce high earnings management. The second hypothesis in this study is that leverage is concluded to have no effect on earnings management, the results show that the higher the leverage in the company, the more earnings management will decrease if management cannot manage finances so as to cause large debts that have an impact on the company's difficulty paying its obligations. In the third hypothesis, liquidity also has no effect on earnings management, which means that when the value of the liquidity ratio is low, the company has difficulty paying its short-term debt. The results in testing together (simultaneously) show that the variables of profitability, leverage, and liquidity have no effect on earnings management.
INOVASI MEDIA SCRUMBLE BALL SEBAGAI UPAYA PENGUATAN REGULASI EMOSI DI LINGKUNGAN SEKOLAH DASAR Setyowati, Putri; Hartatik, Niken Dwi; Fatikha, Salsabila Anggraini; Firnanda, Fina Dwi; Artika, Vita; Arifah, Siti; Safari, M. Dedy Eko Trisyono; Syafira, Ardhana Putri
Aktivasi: Jurnal Pemberdayaan Masyarakat Vol 8 No 1 (2026): September
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) STISIPOL Candradimuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37858/aktivasi.v8i1.690

Abstract

The development of emotional regulation in elementary school students is a crucial aspect in supporting character development and social skills in the school environment. However, some students still tend to respond impulsively to emotions because they do not yet understand appropriate emotion management strategies. This study aims to describe the implementation and results of emotional regulation psychoeducation based on the educational game Scramble Ball in elementary school students. The study used a qualitative approach with a participatory design and descriptive methods. The subjects were 48 fourth to sixth grade students at SDN 1 Betek 1, selected using a purposive sampling technique. Data were collected through participant observation, student verbal responses, and activity documentation. Data were then analyzed through data reduction, data presentation, and conclusion drawing. The results showed that before the intervention, students were able to recognize basic emotions but did not yet understand emotion regulation strategies systematically. After the psychoeducation, combined with presentation media, educational videos, breathing exercises, and interactive games, there was an increase in participation, emotional awareness, and a shift in response patterns from reactive to more reflective. Students began to be able to articulate and practice simple steps in managing emotions, such as calming themselves and thinking before acting. These findings suggest that interactive game-based psychoeducation has the potential to enhance elementary school students' understanding of emotional regulation in a more concrete and applicable way.
Co-Authors Adolf Z. D. Siahay Ana Ima Sofana Angela Marenda, Nashya Artika, Vita Fatikha, Salsabila Anggraini Firnanda, Fina Dwi Hartatik, Niken Dwi Jauhari, Burhanuddin Nurnaningsih, Rita Pratiwi, Lavenia Indanus SETYOWATI, PUTRI Siti Arifah Syafira, Ardhana Putri