Ika Wulandari
Prodi Magister Pendidikan Matematika, Pascasarjana, FKIP – UNS

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THE DIFFERENCE BETWEEN TOTAL DISCRETIONARY ACCRUAL BANKS WHICH HAVE ACQUIRED THE PROFIT AND LOSS IN INDONESIA Wulandari, Ika
Accounting 2010
Publisher : Accounting

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Abstract

Management Earnings (earnings management) is a management action in the form of interference in the process of preparing the financial statements with the intent to improve the welfare of both individuals and companies. This study grouped samples into two groups, namely the banking company which suffered losses and banking firms gain. This study aimed to determine the indication of the presence of earnings management and the difference between the two groups of banks. Based on the results of testing using several methods showed that indeed there are indications of earnings management in both groups of banks under study. Among these two groups there were significant differences in discretionary accruals between bank profits and bank losses, which the bank makes a profit of discretionary accrualnya higher than at banks that suffered losses. Keyword : Earning Management, Total Accrual, Discretionary Accrual
PENGEMBANGAN BUKU ELEKTRONIK TRIGONOMETRI DENGAN MENGINTEGRASIKAN PENALARAN MATEMATIS, TEKNOLOGI, SEJARAH, DAN APLIKASI TRIGONOMETRI Wulandari, Ika; Mardiyana, Mardiyana; Kusmayadi, Tri Atmojo
Jurnal Pembelajaran Matematika Vol 3, No 4 (2015): Pembelajaran Matematika
Publisher : Jurnal Pembelajaran Matematika

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Abstract: This research aimed (1) to formulate the need of trigonometric book content, (2) to develop prototype into trigonometric electronic book, and (3) to find out the result of evaluation on the feasibility of electronic book developed for teachers’ candidates, teachers, and trigonometric instructors. A research and development method was used to provide a trigonometric electronic book. This method encompassed the following stages: (1) exploring: analyzing library study and case study, (2) developing: designing the product until it became a trigonometric electronic book, and (3) evaluating: studying  the feasibility of trigonometric electronic book. The results were reveals as follows: 1) The identification of trigonometric content should pay attention to: (a) geometric reasoning and understanding such as: symbol, distance, pythagorean theorem, circle, triangle, angle, and pi concept, (b) function reasoning and understanding such as: representation (numeric, chart, symbolic/algebraic, verbal), and representation interrelationship, (c) trigonometric function reasoning and understanding such as: definitions of function based on unit circle, based on right triangle side ratio, multiple representation and property in trigonometric main function, (d) history and the chronology of trigonometric function inception, and (e) the application of trigonometric function in real world. 2) The development of prototype into trigonometric electronic book was conducted with the following procedures: (a) design analysis based on the identification of book content need, (b) the development of book content, (c) the alignment of illustration, chart, table, game, video and layout, (d) designing the application (.exe), electronic book pdf and html, 3) Expert judgment: material expert rated 4.07 (Good), media expert rated 4.03 (Good). The result of evaluation showed that: (a) in Trial I, the product users’ candidates rated 4.95 (Very Good) for material aspect and 4.8 (Very Good) for media aspect, (b) in Trial II, the product users’ candidates rated 4.79 (Very good) for material aspect, and 4.61 (Very Good) for media aspect. Considering the result of feasibility test of materials and media expert, trials I and II for feasibility test of users’ candidates, this trigonometric electronic book was feasible to be used as the handout for the students as teachers’ candidates, teachers, and trigonometric instructors.Keywords: trigonometric electronic book, mathematic reasoning, technology, history, and trigonometric application.
Rukshah Beribadah di tengah Wabah Covid-19 dengan Mengutamakan Maslahah Mursalah Salsabilla, Inas Safira; Falestri, Dea; Wulandari, Ika
AN-NUHA: Jurnal Kajian Islam, Pendidikan, Budaya dan Sosial Vol 8 No 1 (2021): July
Publisher : LP2M Sekolah Tinggi Agama Islam (STAI) Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/annuha.v8i1.360

Abstract

Worship is the obligation of a Muslim who obeys the creator. In carrying it out is a must for his people, and there is no reason whatsoever to abandon this obligation. These obligations include Prayer, Fasting, Zakat, Hajj which are pillars or pillars of Islam that must be believed and implemented. Humans have no reason to be able to leave these obligatory prayers because in Islam there is relief or it is called Rukhsah. Rukhsah can be carried out when someone is of age which is allowed according to the terms and conditions. In this discussion, Rukhsah was carried out because there was an outbreak or a Covid-19 pandemic that had hit all over the world, including the country of Indonesia. Due to the pandemic, all activities that gather time are canceled including worship and are carried out from their respective homes. Therefore Rukhsah is densely carried out during the current pandemic to make it easier to carry out worship.