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Novitasari, Cindy
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Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Physics

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Pengaruh Aliran Kas Operasi, Laba Akrual, Tingkat Hutang, Dan Ukuran Perusahaan Terhadap Persistensi Laba Dengan Book Tax Differences Sebagai Variabel Pemoderasi Novitasari, Cindy; Yanuar Rahmat Syah, Tantri
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to determine the effect of operating cash flow, accrual earnings, debt levels and company size on earnings persistence. In addition, to test whether the book tax differences variable can moderate the relationship between each independent variable on earnings persistence. The sample for this research is a manufacturing company with the consumer goods sub-sector listed on the IDX during the 2016-2020 period. The total sample is 15 companies using purposive sampling technique. Methods of data analysis using multiple linear regression with the help of the SPSS 23 program. The results showed that partially the cash flow variables, and company size have a significant positive effect on earnings persistence, accrual earnings variables have a significant negative effect on earnings persistence, and the level of debt has no significant effect on earnings persistence. Large positive (negative) book tax differences do not moderate the effect of operating cash flow, accrual earnings, debt levels and company size on earnings persistence.
Pengaruh Aliran Kas Operasi, Laba Akrual, Tingkat Hutang, Dan Ukuran Perusahaan Terhadap Persistensi Laba Dengan Book Tax Differences Sebagai Variabel Pemoderasi Novitasari, Cindy; Yanuar Rahmat Syah, Tantri
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to determine the effect of operating cash flow, accrual earnings, debt levels and company size on earnings persistence. In addition, to test whether the book tax differences variable can moderate the relationship between each independent variable on earnings persistence. The sample for this research is a manufacturing company with the consumer goods sub-sector listed on the IDX during the 2016-2020 period. The total sample is 15 companies using purposive sampling technique. Methods of data analysis using multiple linear regression with the help of the SPSS 23 program. The results showed that partially the cash flow variables, and company size have a significant positive effect on earnings persistence, accrual earnings variables have a significant negative effect on earnings persistence, and the level of debt has no significant effect on earnings persistence. Large positive (negative) book tax differences do not moderate the effect of operating cash flow, accrual earnings, debt levels and company size on earnings persistence.
Developing a Mutually Cooperative Attitude and Science Process Skills Through Experiential Learning Novitasari, Cindy; Subekti, Hasan
Jurnal Pijar Mipa Vol. 19 No. 1 (2024): January 2024
Publisher : Department of Mathematics and Science Education, Faculty of Teacher Training and Education, University of Mataram. Jurnal Pijar MIPA colaborates with Perkumpulan Pendidik IPA Indonesia Wilayah Nusa Tenggara Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpm.v19i1.6167

Abstract

Experiential learning is learning that applies learning through action, learning through activities, learning through experience, and learning through discovery and exploration. Science process skills are skills that students need to have because they are closely related to intellectual skills. Gotong royong is an activity that is done together. A group does it to complete a task or work considered useful for the common interest or welfare. This study aimed to determine the effect of the experiential learning model on science process skills and students' cooperation attitudes. The research design used was one group pretest-posttest, applied in one of the junior high schools in the Sumberrejo sub-district. Data collection techniques include tests and response questionnaires. Based on the average n-gain score of all indicators, the study results obtained a score of 0.72 with a high category. The highest increase in the indicator of making conclusions was an increase in the n-gain score of 0.75. The mutual cooperation questionnaire obtained an average percentage of all indicators of 88%. The helping indicator obtained the highest percentage, with a percentage of 90%. The analysis results of the gotong royong questionnaire show an increase in all indicators, with a high average value. Empathy and human values play an important role in improving helping attitudes. Based on the analysis of this research, it can be concluded that using an experiential learning model in learning can improve students' science process skills. The experiential learning model also effectively fosters an attitude of gotong royong in students.
Co-Authors HASAN SUBEKTI Yanuar Rahmat Syah, Tantri