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All Journal Media Akuntansi Perpajakan PEDAGOGIC: Indonesian Journal of Science Education and Technology
Ice, Ice
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Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Strategi Guru dalam Meningkatkan Kemampuan Bahasa Anak Usia 5-6 Tahun Melalui Media Balok Huruf Astini, Baik Nilawati; Alkaida, Randa; Hasanah, Uswatun; Ice, Ice
PEDAGOGIC: Indonesian Journal of Science Education and Technology Vol. 4 No. 2 (2024): PEDAGOGIC: Indonesian Journal of Science Education and Technology
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ijset.v4i2.2467

Abstract

Hanging letter block media is a combination of games and learning aimed at improving children's letter recognition, vocabulary, and language skills. Early childhood is in a stage of rapid development, so effective learning can affect their language skills. The purpose of this study is to analyze teachers' strategies in improving the language skills of children aged 5-6 years through the medium of hanging letter blocks. This study uses a literature study method, by analyzing various articles and books related to the use of this media in early childhood learning. The source of data for this research is scientific articles from Google Scholar. The data analysis technique used is the content analysis technique. The results of the study showed that the use of hanging letter block media was effective in improving children's language skills, as well as supporting fine motor development and cognitive skills. Despite challenges such as the need for more intensive mentoring and the duration of activities that need to be adjusted, this media can improve children's language skills and social-emotional skills. The development of this media with a variety of images and letters can increase its effectiveness in learning.
Pengaruh Manajemen Laba dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Tambang yang Terdaftar di Bursa Efek Indonesia Ice, Ice; Mas'ud, Arifuddin; Asni, Nur
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8352

Abstract

This study intends to investigate the impact of earnings management practices along with capital structure in the firm value of mining unit companies listed in the Indonesia Stock Exchange (IDX) during 2019-2023. From a population of 82 mining companies, a sample of 63 companies was selected using purposive sampling, resulting in a total of 315 observations. Panel data regression analysis using EViews 12 shows that earnings management has a negative impact in firm value, meaning that an increase in earnings management tends to decrease the firm value. Oppositely, capital structure has a positive impact, indicating that an increase in capital structure can enhance firm value. Simultaneously, earnings management along with capital structure have a significant impact, highlighting that managing both aspects is crucial in determining firm value.
Co-Authors Alkaida, Randa Astini, Baik Nilawati Mas'ud, Arifuddin Nur Asni Uswatun Hasanah