Claim Missing Document
Check
Articles

Found 3 Documents
Search

The Effect of Leverage and Tax Avoidance on Earnings Management in Cement Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020–2024 Azizah, Ghina; Eimar, Cut Rachel; Aulia, Syahirah Chanda; Ningrum, Cahaya; Dawolo, Kristiani; Ramadhan, Ramadhan; Mahwiyah, Mahwiyah
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of leverage and tax avoidance, both individually and jointly, on earnings management among companies listed on the Indonesia Stock Exchange. Using a quantitative descriptive analysis approach, the findings indicate that leverage has a significant and positive effect on earnings management, suggesting that companies with higher debt levels are more likely to engage in income manipulation. Similarly, tax avoidance also shows a significant and positive impact on earnings management, reflecting the tendency of firms to adjust reported income to reduce tax liabilities. The panel regression analysis further confirms that leverage and tax avoidance collectively affect earnings management, with the probability value supporting the conclusion that both variables are statistically significant determinants of earnings manipulation practices in the manufacturing sector.
EXPLORING THE USE OF YOUTUBE VIDEOS WITH TEXTS AND WITHOUT TEXTS IN TEACHING LISTENING TO BEGINNER EFL STUDENTS Amalia, Najwa Rizki; Purmasari, Siti Fatimah; Asri, Diar Mukti; Ramadhanti, Nisrina Farida; Ningrum, Cahaya; Syahid, Abdul
EDUCATIONAL : Jurnal Inovasi Pendidikan & Pengajaran Vol. 5 No. 4 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/educational.v5i4.7843

Abstract

This study aims to explore the use of YouTube videos, both with and without subtitles, in teaching listening skills to beginner-level EFL learners. The research is motivated by the evolution of digital technology, which provides new opportunities in language learning, particularly through video media that integrates audio, visual, and textual elements. A quasi- experimental method with a pretest-posttest nonequivalent control group design was employed. The subjects consisted of 73 8th-grade students at Berkah Integrated Junior High School, divided into two groups: an experimental class using videos with subtitles and a control class using videos without subtitles. Data were collected from the results of the pretest and posttest, analyzed using descriptive statistics and an independent t-test at a 0.05 significance level. The results indicated no statistically significant difference between the two groups (t = –1.720; p = 0.090). However, descriptively, the group without subtitles showed an increase in scores, while the group with subtitles experienced a slight decrease. This finding suggests that the use of subtitles might increase the cognitive load for beginner students as they have to divide their attention between reading the text and listening to the audio. Conversely, videos without subtitles allow students to fully focus on aural input. Therefore, the application of subtitles should be adjusted according to students' proficiency levels to avoid hindering the comprehension process. ABSTRAKPenelitian ini bertujuan untuk mengeksplorasi penggunaan video YouTube dengan teks (subtitle) dan tanpa teks dalam pengajaran keterampilan menyimak (listening) bagi siswa EFL tingkat pemula. Latar belakang penelitian ini berangkat dari perkembangan teknologi digital yang membuka peluang baru dalam pembelajaran bahasa, salah satunya melalui media video yang memadukan unsur audio, visual, dan teks. Metode yang digunakan adalah quasi- eksperimen dengan desain pretest-posttest nonequivalent control group. Subjek penelitian terdiri atas 73 siswa kelas VIII di Berkah Integrated Junior High School yang dibagi menjadi dua kelompok: kelas eksperimen menggunakan video dengan teks dan kelas kontrol menggunakan video tanpa teks. Data diperoleh dari hasil pretest dan posttest yang dianalisis menggunakan statistik deskriptif dan uji-t independen dengan taraf signifikansi 0,05. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan signifikan antara kedua kelompok (t = –1.720; p = 0.090). Namun, secara deskriptif, kelompok tanpa teks menunjukkan peningkatan skor, sedangkan kelompok dengan teks mengalami sedikit penurunan. Temuan ini mengindikasikan bahwa penggunaan subtitle dapat menambah beban kognitif bagi siswa pemula karena mereka harus membagi perhatian antara membaca teks dan mendengarkan audio. Sebaliknya, video tanpa teks memungkinkan siswa fokus pada input pendengaran secara penuh. Dengan demikian, penggunaan subtitle sebaiknya disesuaikan dengan tingkat kemahiran siswa agar tidak menghambat proses pemahaman.
The Role Of Effective Introduction In Enhancing Audience Engagement Farida Ramadhanti, Nisrina; Widiastuty, Hesty; Ningrum, Cahaya; Lutfiah, Nur
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4433

Abstract

Openness in public speaking has an important role in determining how well the message is conveyed and how deeply the audience engages. An effective opening not only makes a positive first impression but also builds credibility and creates an emotional connection with the listener. However, many previous studies have placed more emphasis on speaking ability in general without specifically analyzing how opening components such as attention-grabbing, relevance, credibility, and summary systematically affect audience engagement. Therefore, this study aims to conceptually examine the role of effective openings in increasing audience engagement through the Conceptual Literature Review (CLR) approach. This analysis integrates perspectives from communication studies, applied linguistics, and educational psychology to develop a comprehensive understanding of how openness affects the cognitive, emotional, and behavioral dimensions of engagement. This review identified that a well-crafted introduction can grab the audience's attention, build empathy, and encourage responses throughout the presentation. These findings emphasize that an introduction is not just a structural element but a strategic tool that determines the success of communication. Furthermore, this study demonstrates pedagogical implications for public speaking teaching, suggesting that teachers guide students in designing openings that are cognitively and emotionally connected to their audiences. Overall, effective openings serve as a driving force that turns passive listeners into active participants, underscoring that engagement in communication begins from the moment the speaker begins speaking.