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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Riset Akuntansi Soedirman
Aulia Bella Marinda
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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The Use of Video Media in Learning in Class II SDN 002 Kotobaru Kab. Kuantan Singingi Aulia Bella Marinda; Siti Quratul Ain
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6571

Abstract

This study aims to photograph the existing phenomena by analyzing the use of video media in learning in class II SD Negeri 002 KotoBaru Kab. Kuantan Singingi. This research uses a qualitative descriptive research type. The research subjects were class teachers and second grade students at SD Negeri 002 KotoBaru. Data collection techniques in this study using observation, interviews and documentation. The data analysis technique used the Milles and Huberman model, namely qualitative data analysis consisting of data collection, data reduction, data presentation, and drawing conclusions. The results of the study related to the use of video media that were applied in Class II SD Negeri 002 KotoBaru seemed to be able to grow attention and increase the ease of understanding the subject matter. Moreover, the use of video media in lessons received positive responses from teachers and Class II students of SD Negeri 002 Koto Baru, although there were several obstacles faced by teachers. The obstacle experienced by teachers in using video media in learning in class II SD Negeri 002 KotoBaru is that class II teachers are less able to show involvement in the media, not all materials are suitable for using video media because sometimes students have to recognize it directly. The conclusion from the results of the research that has been done is that teacher II at SD Negeri 002 KotoBaru uses video media in the learning process to provide convenience for students in learning materials, although in its use there are still obstacles in the nature of teachers in learning in class II SD Negeri 002 Koto Baru.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AUDIT DELAY DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI SELAMA PANDEMI COVID-19 Aulia Bella Marinda; Rini Widianingsih; Wita Ramadhanti; Atiek Sri Purwati; Ratu Ayu Sri Wulandari
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9471

Abstract

This research aims to determine and analyze the effect of good corporate governance on audit delay with profitability as a moderating variable. The population in this research are financial sector companies listed on the Indonesia Stock Exchange during the period 2020-2021. The sampling technique used is purposive sampling and obtained as many as 180 samples. This research used secondary data types in the form of financial reports and annual reports of each company. The data analysis technique used is multiple linear regression analysis and moderation regression analysis. The result of the research using SPSS version 25 show that: (1) Audit committee has a negative effect on audit delay, (2) Institutional ownership has a negative effect on audit delay, (3) Independent commissioners have no effect on audit delay, (4) Profitability is unable to moderate the influence of audit committee on audit delay, (5) Profitability is able to moderate the effect of institutional ownership on audit delay, and (6) Profitability is unable to moderate the effect of independent commissioners on audit delay.
Co-Authors Atiek Sri Purwati Ratu Ayu Sri Wulandari Rini Widianingsih Siti Quratul Ain Wita Ramadhanti