Choiruddin Choiruddin
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN Choiruddin Choiruddin
Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Vol 2 No 1 (2015): JURNAL ACSY
Publisher : Politeknik Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (966.845 KB)

Abstract

Penelitian ini bertujuan untuk menganalisa secara empiris faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan perusahaan. Objek dalam penelitian ini adalah perusahaan manufaktur bidang makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode pelaporan 2009 sampai dengan 2013. Total Observasi yang digunakan dalam penelitian ini sebanyak 65 sampel data yang dipilih dengan teknik purposive sampling. Variabel independen yang digunakan profitabilitas, solvabilitas, likuiditas, struktur kepemilikan eksternal, opini audit dan ketepatan waktu penyampaian laporan keuangan sebagai dependen variabel. Faktor-faktor tersebut kemudian diuji dengan menggunakan dummy variabel dan metode regresi logistik pada tingkat signifakansi 5%. Hasil penelitian menunjukkan bahwa variabel profitabilitas, solvabilitas, likuiditas, struktur kepemilikan eksternal, opini audit secara parsial hanya variabel struktur kepemilikan eksternal dan opini audit yang berpengaruh secara signifikan terhadap ketepatan waktu penyampaian laporan keuangan tetapi secara simultan semua variabel berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan berarti semua variabel saling keterikatan dan tidak dapat dipisahkan.
The Development of English E-Modules Based on Multicultural and Contextual Teaching Learning Approach to Improve Student Learning Outcomes Muchammad Arosyad; Mohamad Jazeri2; Binti Maunah; Choiruddin Choiruddin
Jurnal Teknologi Pembelajaran Vol 1 No 02 (2021)
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (894.679 KB) | DOI: 10.25217/jtep.v1i02.1841

Abstract

The difficulties in English learning can be caused by the lack of media innovation in the learning. This study aims to develop an English e-module using a multicultural-based contextual teaching, and learning approach for grade V at elementary school, the effectiveness, and the effect of using that media. The method used the Research and Development of the Borg and Gall model that modified by Sugiyono, until the 7th step. The research objects were 42 students in grade V-A and V-B, and the data analysis showed that (1) The design of e-module development by analyzing the needs of learning media that produced in the form of an English E-Module focuses on a contextual approach, and conveys various cultures. In addition, it also provides a place to learn while playing, a colorful display to attract the interest of students to be motivated to learn English. (2) The results of product effectiveness by media experts are 99.5% from the first media expert, and 90.5% from the second media expert. The results of the subject validation analysis by the first subject expert are 93.25% and the second subject expert is 80.5% (3) Based on the data analysis of the pre-test and post-test scores with t-test analysis, it is known that the significance value is 0.00 < 0.05. The data above shows that there is a significant effect on the use of the English E-Module that has been developed to improve learning outcomes for grade V.
The Development of English E-Modules Based on Multicultural and Contextual Teaching Learning Approach to Improve Student Learning Outcomes Muchammad Arosyad; Mohamad Jazeri2; Binti Maunah; Choiruddin Choiruddin
Jurnal Teknologi Pembelajaran Vol. 1 No. 02 (2021)
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jtep.v1i02.1841

Abstract

The difficulties in English learning can be caused by the lack of media innovation in the learning. This study aims to develop an English e-module using a multicultural-based contextual teaching, and learning approach for grade V at elementary school, the effectiveness, and the effect of using that media. The method used the Research and Development of the Borg and Gall model that modified by Sugiyono, until the 7th step. The research objects were 42 students in grade V-A and V-B, and the data analysis showed that (1) The design of e-module development by analyzing the needs of learning media that produced in the form of an English E-Module focuses on a contextual approach, and conveys various cultures. In addition, it also provides a place to learn while playing, a colorful display to attract the interest of students to be motivated to learn English. (2) The results of product effectiveness by media experts are 99.5% from the first media expert, and 90.5% from the second media expert. The results of the subject validation analysis by the first subject expert are 93.25% and the second subject expert is 80.5% (3) Based on the data analysis of the pre-test and post-test scores with t-test analysis, it is known that the significance value is 0.00 < 0.05. The data above shows that there is a significant effect on the use of the English E-Module that has been developed to improve learning outcomes for grade V.