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WORKSHOP ON POWTOON-BASED VIDEO LEARNING MEDIA IN THE TEACHERS PROFESSIONALISM IMPROVEMENT OF TK EKA KAHARAP IN SIGI, KAHAYAN TENGAH, PULANG PISAU Orbit Thomas; Annisa Wulandari; Efriani
BALANGA: Jurnal Pendidikan Teknologi dan Kejuruan Vol. 8 No. 1 (2020): Journal Balanga Edisi Januari-Juni 2020
Publisher : Jurusan Pendidikan Teknologi dan Kejuruan, FKIP, Universitas Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/balanga.v8i1.1506

Abstract

The community service aimed to provide the skills for Eka Kaharap kindergarten’s teachers in the village of Sigi in creating an exciting, creative and innovative learning media. Through appropriate media, the students have a better understanding of the subject matter. By mastering the skill, it was expected that teachers of Eka Kaharap Kindergarten would be able to create and develop Powtoon-based video media as a classroom learning tool in the future. This community service activity consisted of 2 stages, namely socialization and training. The socialization and research activities were attended by teachers of Eka Kaharap kindergarten. Moreover, a module of Poutoon application as a kindergarten learning media was used as the training material. The evaluation indicator of the activity was the ability of the trainees to design and develop Powtoon-based video learning media in accordance with the kindergarten learning subject.
Analisis Manajemen Laba pada Laporan Keuangan Bank Muamalat Bau-Bau di Masa Pandemi Covid-19 Tahun 2021 Efriani; Citra Ayudiati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.669

Abstract

Bank Muamalat Indonesia or abbreviated as BMI is the first Islamic bank to comply with Bank Indonesia (BI) regulation. Like a normal bank. BMI conducts its business to earn profits wchich of course is under the guidance and protection of the Indonesia bank whose operations are carried out in sharia and also has principles that must be obeyed to use the interest system. The purpose of this study wasto find out and analyze the indications of earnings managements of Bank Muamalat Indonesia. This study uses total accruals from Healy (Arfani dan Sasongko, 2005). This means that there is earnings management in the financial statements of Bank Muamalat Indonesia for two years