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FACTORS AFFECTING EARNING MANAGEMENT ON TRANSPORTATION CORPORATIONS IN INDONESIA Arnas, Yenni; Lamtiar, Suse; Kurniawati, Zulina; Kurnianto, Benny; Kalbuana, Nawang
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2170

Abstract

The management of earnings or Earnings Management defined as management activities for adjusting earnings according to specific objectives. Therefore, empirical evidence showing the impact of Institutional and managerial Ownership, intellectual capital, audit quality on income management is necessary. 14 transportation companies listed on the Indonesian stock exchange were surveyed in accordance with the research criteria. A purposeful sampling method collected data. The SPSS 23 application tests the multiple linear regression hypothesis. Of the variables used in this study, only intellectual capital has a positive impact on profit management and can be used as one of the indicators in future research to measure income management actions.
Kajian Psikolinguistik: Pengaruh Virtual Engagement dalam Proses Belajar Mengajar Online Oktavia, Wahyuni; Rossydi, Ahmad; Kurnianto, Benny
Airman: Jurnal Teknik dan Keselamatan Transportasi Vol 4 No 2 (2021): Airman: Jurnal Teknik dan Keselamatan Transportasi
Publisher : Politeknik Penerbangan Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46509/ajtk.v4i2.182

Abstract

This research is based on an understanding of the importance of having a positive influence by the students in online learning activities in terms of a Covid 19 pandemic. However, in fact, there are still many students who have behaviors that reflect the low level of student involvement in online learning. This study aims to determine the influence of virtual engagement and student perceptions in online learning. Respondents in this study were cadets of TLB 8 and 8 alpha cadets at the Makassar Aviation Polytechnic. The method used is descriptive qualitative. The results of this study indicate that the provision of virtual engagement in the online teaching and learning process is very influential, that is, it can help students in the online teaching and learning process where student engagement needs are met from external factors (structure, autonomy support, and involvement) and internal factors (need for relatedness, need for competence, and need for autonomy). The perception of the Makassar Aviation Polytechnic cadets regarding virtual engagement in the online teaching and learning process in this pandemic era is very helpful, enjoyable, increases motivation, and trains discipline
Utilization of Zoom Application as An Online Learning Media During the Covid-19 Pandemic at Politeknik Penerbangan Indonesia Curug Kurniawati, Zulina; Kurnianto, Benny; Abdusshomad, Alwazir; Kalbuana, Nawang; Prasetyo, Budi
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 2 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.303 KB) | DOI: 10.54371/jiip.v6i2.1660

Abstract

The spread of covid-19 in Indonesia requires all Cadets on campus under the Ministry of Transportation in Indonesia to be conducted online. Politeknik Penerbangan Indonesia Curug is one of the schools under the Ministry of Transportation that applies in the Covid-19 epidemic to online learning through the Zoom application. Zoom.us provides a version of Zoom Education as a form of CSR provided to schools affected by the Covid-19 Pandemic. Online learning's effectiveness is very important, so cadets understand the lessons during the Teaching and Learning Activities (KBM). This study aims to understand how effective online learning is conducted at Politeknik Penerbangan Indonesia Curug using the Zoom application. This research uses a qualitative research method and data collection techniques by conducting interview techniques. This research resulted in online learning conducted with a zoom application at Politeknik Penerbangan Indonesia Curug. Online learning got an excellent response from cadets because it offered greater flexibility in their studies. Online learning makes cadets more independent but also encourages cadets more active when learning. In addition, acceptance and the understanding delivered by lecturers can be felt by the Cadets at Politeknik Penerbangan Indonesia Curug. But this online learning system also has weaknesses: limited cadets quota, which causes not all cadets to go online by activating the video so that lecturers cannot see all activities carried out by cadets.