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All Journal Jurnal ASET (Akuntansi Riset) Prosiding National Conference for Community Service Project
Sri Wahyuni
Universitas Internasional Batam
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education

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Video Pembelajaran Siklus Perusahaan Dagang Untuk Membantu Proses Belajar Mengajar Di Sekolah Sma Ananda Batam Muhammad Donal Mon; Andre Jonathan Harahap; Andy Satia; Jessica Jessica; Kelly Mutiara Illahi; Sri Wahyuni
National Conference for Community Service Project (NaCosPro) Vol 3 No 1 (2021): The 3rd National Conference of Community Service Project 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v3i1.5988

Abstract

Sistem pembelajaran pada sekolah disaat ini sudah mulai bergeser kearah pembelajaran digital, di mana murid-murid tidak hanya belajar sepenuhnya melalui buku, namun juga mencari referensi di internet dan salah satu bentuk bahan pelajarannya berupa video. Terlebih saat ini dimana pandemic covid-19 yang masih belum berakhir dan mengakibatkan para pelajar sulit untuk meminjam buku dari perpustakaan. Penelitian ini disusun berdasarkan data yang diperoleh melalui proses ekstraksi dan konstruksi ulang data-data mengenai pemahaman siswa mengenai siklus perusahaan dagang di wilayah SMA Ananda Batam, kegiatan Sepora ini bertujuan untuk membantu para siswa dalam kegiatan akademis, dimana tim penulis membuat metode media pembelajaran ekonomi melalui video sehingga para pelajar lebih mudah memahami materi tersebut. Kegiatan ini diharapkan dapat menunjang prestasi akademis dan kegiatan belajar dan mengajar dalam sekolah SMA Ananda Batam. Selanjutnya diharapkan agar kegiatan ini dapat lebih dikembangkan di mata pelajaran lainnya sehingga pelajar dapat termotivasi belajarnya tidak hanya media buku melainkan juga dari media video
Female Board of Directors and Earnings Management: The Mediating Role of Profitability Ria Karina; M Mardianto; Sri Wahyuni
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.61989

Abstract

This study aims to determine the influence of a female board of directors on earnings management. The mediating role of profitability was also studied to determine the influence of profitability in improving the relationship between the female board of directors and earnings management. The study was conducted on public companies listed in Indonesia Stock Exchange with a sample of 408 companies with annual report data from 810 Indonesian companies for 2018-2021 listed on IDX. The study used panel data regression with FEM (Fixed Effect Model) as the model to analyze the data using Eviews 12 application. The findings of this research indicate that female boards of directors do not influence earnings management. However, company profitability has a significant negative influence on the influence of a female board of directors on earnings management. Companies with more women on their board of directors tend to reduce earnings management practices when the company has good performance. This research provides practical implications for managers to consider gender equality in management. Studies regarding the role of profitability in moderating governance structure and earnings management are still rarely discussed. This research provides a theoretical contribution to the literature where a company's governance structure can influence earnings management practices depending on company performance.
Co-Authors Andre Jonathan Harahap Andy Satia Jessica Jessica Kelly Mutiara Illahi M Mardianto Muhammad Donal Mon Ria Karina