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Pengaruh Ukuran Perusahaan dan Umur Perusahaan terhadap Manajemen Laba dengan CSR sebagai Variabel Intervening Fitri Yeni; Putri Intan Permata Sari; Nelvia Nelvia
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.575

Abstract

This study aims to determine how much influence firm size and firm age have on earnings management by disclosing corporate social responsibility as an intervening variable. The method of data collection is by observing the financial statements of manufacturing companies published on the Indonesia Stock Exchange in the 2015-2019 period. The analysis method used is path analysis and sample collection techniques is purposive sampling, with a sample 0f 33 companies. The data used in this study are the company's annual financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results of this study found that firm size has no effect on corporate social responsibility as an intervening variable. There is no influence between firm age on corporate social responsibility as an intervening variable. Firm size affects earnings management. There is no influence between firm age on earnings management. There is an influence between corporate social responsibility on earnings management. Corporate social responsibility cannot mediate firm size on earnings management. Corporate social responsibility can mediate the firm age on earnings management.
Metaphor and Metonymy in Poems of Anne Sexton Diyah Feronika; Unpris Yastanti; Fitri Yeni
IJOTL-TL: Indonesian Journal of Language Teaching and Linguistics Vol. 8 No. 3 (2023): September
Publisher : Center of Language and Cultural Studies [CLCS]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30957/ijoltl.v8i3.755

Abstract

This research investigates the significance of metaphors and metonymies in shaping cognitive comprehension of abstract concepts by analysing Anne Sexton’s poem “45 Mercy Street”. The research method employed for this research is descriptive qualitative with Lakoff and Johnson’s (2003) conceptual metaphor framework to identify three types of conceptual metaphor and the metonymy concept structure. The data is taken from the collection of the poems within the third part entitled ‘The Divorce Paper’ consist of seventeen poems. The result of this study indicates that: (1) a total of twenty-four metaphorical expressions were detected, with varying distributions among the three types of conceptual metaphor, namely two of orientational metaphor, nine ontological metaphors, and thirteen structural metaphors. (2) seventeen metonymical expressions are found distributed in seven metonymy concept structure which are five ‘containers for content’, one ‘material for object’, one ‘controlled for the controller’, five ‘parts for whole’, two ‘places for events’, one ‘place for inhabitants’, and two ‘producers for product’
KONSEP PEMBINAAN DAN PENGEMBANGAN PROFESIONAL PENDIDIK DAN TENAGA KEPENDIDIKAN Fitri Yeni; Afriza
Al-mujahidah Vol 5 No 1 (2024): April
Publisher : Institut Agma Islam Hamzanwadi NW Lombok TImur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51806/al-mujahidah.v5i1.124

Abstract

This research aims to foster and develop professional educators and education personnel. The research method used involves literature study, by collecting and analyzing literature related to this topic. In order to realize the success of education, teachers must become human resources (HR) who are the main development priority. Today's increasingly fierce competition requires tenacity, patience, the ability to anticipate, speed and accuracy in thinking and acting so that you can continue to play an active role in the educational process itself. Educational personnel are employees, namely those who fulfill the requirements specified in the applicable laws and regulations, are appointed by authorized officials and are entrusted with other state duties determined based on the applicable laws and regulations. The development of educational staff can be carried out through training and non-training channels, training channels such as continuing education, upgrading, seminar activities, workshops, etc., non-training channels, for example, can take the form of promotions, giving bonuses and incentives, reprimands and punishments