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The Effect of Financial Performance, Fraudulent Statement and Company Size on Costs of Equity Mutmainah, Ina
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 1 No 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.893 KB) | DOI: 10.28918/jaais.v1i1.3165

Abstract

The Company will determine the capital to be spent to make their investment. Capital needed costs called cost of capital as a consequence of the company's capital gains that can come from both internal and external . The capital costs incurred by the company is closely linked with the risk of errors in financial reporting information. This study tries to analyze the influence of the profitability, leverage, fraudulent statement, company size, on the cost of equity. The research was conducted during the period 2016-2018 in the manufacturing companies listed in Indonesia Stock Exchange. Researchers collected data by technical documentation which is currently processing using SPSS 23. By purposive sampling, researchers have collected 45 samples from 15 manufacturing companies that fit the criteria of research. The analytical method used is multiple linear regression with classical assumption including normality test, multicollinearity, heterokedasitas, and autocorrelation. The dependent variable is the cost of equity, and the independent variable is profitability, leverage, fraud, company size. From these results, profitability, leverage, fraud, company size, effect simultaneous to the cost of equity in manufacturing companies in the period 2016-2018. Partially, company size and profitability of a significant effect on the cost of equity, while fraud and leverage do not significantly affect the cost of equity in the companies listed in Indonesia Stock Exchange 2016-2018
IMPLEMENTATION OF GUESSING GAME IN TEACHING VOCABULARY AT THE FIFTH GRADE Ina Mutmainah; Sudirman Sudirman; Rosita Simbolon
U-JET Vol 2, No 9 (2013): U-JET
Publisher : FKIP UNILA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.48 KB)

Abstract

Penulis mengadakan penelitian kualitatif ini bertujuan untuk menganalisa proses interaksi kelas pada proses belajar dan mengajar dalam pembelajaran kosa kata bahasa Inggris melalui permainanan guessing dan untuk menganalisa pola interaksi kelas berdasarkan pada model Initiation-Response-Feedback (IRF) yang penggunaannya disarankan oleh Sinclair and Coulthard. Penulis meneliti partisipasi siswa selama proses belajar mengajar menggunakan video perekam, kemudian penulis menjelaskan interaksi dan mengkatagorikan data dengan memberikan kode rekaman yang diusulkan oleh pola Sinclair and Coulthard. Hasil dari analisa data menunjukkan bahwa terdapat enam pola pertukaran yang terjadi sepanjang penerapan permainan guessing. Enam pola tersebut adalah Teacher Elicit (Initiation-Response-Feedback) 32,9%, Student Elicit (Initiation-Response/IR) 22,4%, Student Inform (Initiation-Feedback/IF) 16,8%, Teacher Inform (Initiation/I) 12,4 %, Teacher Direct (Initiation-Response-Feedback/IRF) 10,6 %, dan Check (Initiation-Response-Feedback/IRF) 5,0 %.The writer conducted this qualitative research to analyze the process of classroom interaction in teaching and learning process in English teaching vocabulary through guessing game and to analyze the pattern of classroom interaction based on Initiation-Response-Feedback (IRF) model suggested by Sinclair and Coulthard. The writer observed the participation of students during the process of teaching and learning using video recorded, then the writer transcribed the interaction and then categorized the data by giving a code the transcription suggested by Sinclair and Coulthard patterns. The result of data analysis shows that there are six exchange patterns happened during the implementation of guessing game. It is Teacher Elicit (Initiation-Response-Feedback/IRF) 32, 9%, Student Elicit (Initiation-Response/IR) 22,4%, Student Inform (Initiation-Feedback/IF) 16,8%, Teacher Inform (Initiation/I) 12,4 %, Teacher Direct (Initiation-Response-Feedback/IRF) 10,6 %, and Check (Initiation-Response-Feedback/IRF) 5,0 %.Keywords : classroom interaction, guessing game, vocabulary
PENERAPAN AKUNTABILITAS PENGELOLAAN DANA DESA DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) DI KECAMATAN KEDUNGWUNI KABUPATEN PEKALONGAN Ina Mutmainah; Bambang Agus Pramuka
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 19, No 4 (2017)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.588 KB) | DOI: 10.32424/jeba.v19i4.1104

Abstract