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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Journal of Islamic Business Management Studies (JIBMS)
Muhammad Anwar Sani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Pengaruh Kepemilikan Institusional dan Profitabilitas Terhadap Earnings Management (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2023) Muhamad Nurman; Muhammad Anwar Sani; Nur Diana Dewi; Muhammad Rofiq; Anggraini, Rizki Dwi
Journal of Islamic Business Management Studies (JIBMS) Vol. 5 No. 2 (2024): Journal of Islamic Business Management Studies (JIBMS)
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51875/jibms.v5i2.363

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh kepemilikan institusional dan profitabilitas erhadap earnings management pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2022-2023. Teknik analisis data yang digunakan adalah regresi berganda. Populasi dalam penelitian ini berjumlah 26 perusahaan sub sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia dengan periode laporan tahunan yang digunakan dalam penelitian tahun 2022 sampai dengan 2023. Total sampel yang digunakan dalam penelitian menggunakan purposive sampling sebanyak 52 sampel pada perusahaan sub sektor industri barang konsumsi yang telah memenuhi kriteria penelitian dari total populasi. Pengumpulan data dilakukan dengan mengunduh data laporan tahunan di situs resmi Bursa Efek Indonesia yaitu www.idx.co.id dan situs masing-masing perusahaan. Hasil penelitian ini menunjukkan: kepemilikan institusional dan profitabilitas berpengaruh terhadap earnings management.
Digitalisasi Manajemen Keuangan sebagai Strategi Transformasi Bisnis di Era Ekonomi Digital Nur Diana Dewi; Muhammad Anwar Sani; Marzuki
Journal of Islamic Business Management Studies (JIBMS) Vol. 6 No. 1 (2025): Journal of Islamic Business Management Studies (JIBMS)
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51875/jibms.v6i1.664

Abstract

Transformasi digital dalam manajemen keuangan menjadi strategi penting dalam menghadapi dinamika bisnis di era ekonomi digital. Artikel ini bertujuan untuk mengkaji peran digitalisasi dalam meningkatkan efisiensi, transparansi, dan akurasi pengambilan keputusan keuangan melalui pendekatan studi literatur terhadap berbagai jurnal nasional terbaru. Teknologi seperti big data, artificial intelligence , blockchain, dan fintech telah mendorong optimalisasi sistem informasi akuntansi, perluasan akses pembiayaan, serta peningkatan daya saing UMKM. Namun, tantangan seperti literasi digital, keamanan data, dan kesiapan infrastruktur masih menjadi hambatan utama. Studi ini menyimpulkan bahwa keberhasilan digitalisasi manajemen keuangan membutuhkan sinergi antara teknologi, sumber daya manusia, dan dukungan kebijakan untuk menciptakan transformasi bisnis yang berkelanjutan.
PENERAPAN MODEL PEMBELAJARAN INKUIRI MELALUI PENDEKATAN EKOLITERASI UNTUK MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS SISWA PADA MATERI PENCEMARAN LINGKUNGAN Baiq Salsabila Tulmaqwan; Ramdhani Sucilestari; Muhammad Anwar Sani
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48959

Abstract

This study was motivated by the low critical thinking skills of fifth-grade students at MI Nurul Islam Ganti, especially on environmental pollution material. The problem was caused by the use of conventional teaching methods, particularly the lecture method, which made students passive during the learning process. This study aimed to improve students’ critical thinking skills through the implementation of the inquiry learning model with an ecoliteracy approach. The research employed Classroom Action Research (CAR) conducted in two cycles. The subjects of the study were 20 fifth-grade students of MI Nurul Islam Ganti. Data were collected through observations of teacher activities, observations of student activities, and essay tests measuring students’ critical thinking skills. The results showed that the implementation of the inquiry learning model through the ecoliteracy approach effectively improved students’ critical thinking skills on environmental pollution material. In the first cycle, 7 students were categorized as highly critical, 6 students as critical, and 7 students as moderately critical. In the second cycle, 19 students achieved the highly critical category and 1 student was categorized as moderately critical. Teacher activity increased from 85.29% in the first cycle to 94.11% in the second cycle, while student activity increased from 62.5% to 70.5%. These findings indicate that the inquiry learning model with an ecoliteracy approach is effective in improving students’ critical thinking skills.
PENGEMBANGAN MEDIA PEMBELAJARAN UTAPSI (ULAR TANGGA PINTAR EDUKASI) UNTUK MENINGKATKAN PEMAHAMAN KONSEP IPAS SISWA KELAS IV SDN 26 CAKRANEGARA Apriliani, Indah; Alwan Mahsul; Muhammad Anwar Sani
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 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.v11i02.50260

Abstract

This research is motivated by the problem of the low understanding of IPS concepts among fourth-grade students at SDN 26 Cakranegara. This condition is caused by the lack of utilization of innovative and interactive learning media that can help students understand the learning material. This study aims to develop Utapsi learning media that are valid, practical, and effective in improving the conceptual understanding of fourth-grade students at SDN 26 Cakranegara. The research method used is Research and Development (R&D) with the 4D development model (Define, Design, Develop, and Disseminate). The results of the study show that: (1) Utapsi media is declared very feasible or valid based on validation tests by material experts, obtaining a percentage of 80%, and media experts, obtaining 92.5%. (2) Utapsi media is declared very practical to use in the learning process, as evidenced by the teacher response questionnaire, which obtained a score of 96%.. and the student response questionnaire in the field trial stage, which reached 94%. (3) Utapsi Media has been proven effective in improving students' understanding of IPAS concepts. Based on the trial results, there was an increase in the average score from a pretest of 56.79 to a posttest of 85.89. In addition, the effectiveness analysis using the N-Gain formula showed a score of 0.69, which falls into the 'Quite Effective' category. Thus, Utapsi media is feasible and effective to use as a learning aid to optimize the understanding of IPS material for fourth-grade elementary school students
Co-Authors Alwan Mahsul Anggraini, Rizki Dwi APRILIANI, INDAH Baiq Salsabila Tulmaqwan Marzuki Muhamad Nurman Muhammad Rofiq Nur Diana Dewi Ramdhani Sucilestari