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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Akuntansi Keuangan Dan Perpajakan
Setyaningrum, Wulan
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Economics, Econometrics & Finance Other

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Pengaruh Cash Flow, Kepemilikan Manajerial dan Growth Opportunity Terhadap Konservatisme Akuntansi Setyaningrum, Wulan; Meta Nursita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i2.81

Abstract

This research aims to empirically prove the influence of cash flow, managerial ownership and growth opportunity on accounting conservatism. This research was conducted by taking a sample of financial sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023. The type of data used in this research is secondary data in the form of financial reports that have been audited and published on the Indonesia Stock Exchange (BEI) from 2018-2023. The samples were collected using a purposive sampling method with the number of companies sampled being 11 companies with a research period of 6 years, thus obtaining 66 data. The results of this research show that: (1) Cash Flow, Managerial Ownership and Growth Opportunity have an effect on Accounting Conservatism, (2) Cash Flow has an effect on Accounting Conservatism, (3) Managerial Ownership has an effect on Accounting Conservatism, (4) Growth Opportunity has an effect on Conservatism Accountancy.
PENGGUNAAN TEKNOLOGI DALAM PENGEMBANGAN ASESMEN DIGITAL PADA PEMBELAJARAN PENDIDIKAN AGAMA ISLAM DI SDN SARIPIN TASIKMALAYA Kosasih, Fitriyani; Setyaningrum, Wulan; Fathonah, Siti; Hasanah, Cucu; Saepullah, Aep; Surya Zulkifli, Arief; Sulaeman, Diki; M Sukron
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.57170

Abstract

This study aims to analyze the use of technology in developing digital assessments in Islamic Religious Education learning at SDN Saripin Tasikmalaya and identify obstacles that arise in its implementation. This study used a qualitative descriptive method. Data were collected through semi-structured interviews with Islamic Religious Education teachers as key informants, and was supported by literature review. The results indicate that technology integration through digital platforms such as Quizizz and Google Forms, supported by the use of Smart TVs, has increased data processing efficiency, assessment accuracy, and student motivation and enthusiasm in the evaluation process. However, the effectiveness of digital assessments still faces challenges such as limited internet infrastructure, unequal availability of digital devices, and the need to improve digital literacy competencies for educators. This study concludes that digitalizing assessments is a strategic step in improving the quality of learning that adapts to the demands of the digital era.
Co-Authors Aep Saepullah, Aep Hasanah, Cucu M Sukron Meta Nursita Siti Fathonah Sulaeman, Diki Surya Zulkifli, Arief