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All Journal Ksatra: Jurnal Kajian Bahasa dan Sastra Akuntansi: Jurnal Riset Ilmu Akuntansi
Dina Maryana
Universitas Lampung
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Pengembangan Media Pembelajaran Kosakata Baku Bahasa Indonesia Berbasis Game Android untuk Siswa Sekolah Dasar An’ars M. Ghufroni; Yulia Siska; Ambyah Harjanto; Dina Maryana
Ksatra: Jurnal Kajian Bahasa dan Sastra Vol. 4 No. 2 (2022): Ksatra
Publisher : LPPM STKIP PGRI Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52217/ksatra.v4i2.1025

Abstract

This study aims to develop learning media based on Indonesian vocabulary game applications for elementary school students. The method in this study is Research and Development by adopting seven of the ten steps of Borg and Gall's development research. The research instrument used a Likert scale and a questionnaire. This development research uses seven steps including (1) preliminary study (potential problems), (2) data collection, (3) product design (development of initial product designs/drafts), (4) design validation by experts, (5) product revision results of initial field trials, (6) product trials (main field testing), (7) improvement of product field test results (revision of operational products). The results of testing the value of developing learning media based on vocabulary game applications fall into the feasible category.
Pengaruh Return on Asset dan Related Party Transaction terhadap Fraudulent Financial Statement pada Perusahaan Konstruksi di Negara ASEAN Dina Maryana; Reni Oktavia
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.250

Abstract

This study aims to determine the effect of return on assets and related party transactions on fraudulent financial statements in construction sector companies listed on Stock Exchanges in ASEAN countries. The method in this study uses quantitative methods and data collection techniques, namely document analysis. The population in this study is a construction sector company listed on the Stock Exchange in ASEAN countries. Based on the research criteria, a sample of 120 companies was obtained. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination, F test and t test. The results of the study show that return on assets has a positive effect on fraudulent financial statements. On the other hand, change in auditors and related party transactions have no effect on fraudulent financial statements. The coefficient of determination of 0.028 indicates the ability of ROA and RPT to explain changes in fraudulent financial statements of 2.8 percent, while the remaining 97.2 percent is explained by other factors.
Co-Authors Ambyah Harjanto An’ars M. Ghufroni Reni Oktavia