Management compensation and auditor reputation on earnings management and on share returns

The purpose of this research is to test whether management compensation and auditor reputation motivate management perform earnings management, its effect on companies stock return. This research use companies size, sales growth and financial leverage as control variables. The research hypotheses were tested using ordinary least square regression. The sample of this research are companies listed in the Indonesia Stock Exchange from year 2011 to 2015. The amount of samples that fulfill the criterion are 134 companies. This research take 54 companies as other samples for process of comparing with criterion that the companies were equal size firm and same industries. The theory that based this research is agency theory and signaling theory. The independent variable of earnings management is proxied by accrual discretionary and calculated by Modified Jones Model. This research reveal indeed the management compensation and auditor reputation motivate companies management performed earnings management, and influence negatively toward earnings management. Furthermore, earnings management influence negatively toward companies stocks return.peer-reviewe

Relationship of earnings management and earnings quality before and after IFRS implementation in Indonesia

Basic usage of principles-based, fair value and full disclosure at IFRS is expected to have a positive impact, resulting in improving quality of accounting information to be capable of reflecting the current economic condition of the company. Thus, it can increase the value relevance, which will decrease the information asymmetry between management and users of financial statements. This study examines how the intensity of management in earnings management, how the earnings quality before and after the implementation of IFRS and whether earnings management affects the earnings quality. The results revealed that the intensity of management in earnings management is higher when it is compared to the one after the implementation of IFRS, by looking at the amount of discreationary accrual. Therefore, it can be concluded that the implementation of IFRS can reduce the intensity of corporate management activity in earnings management. The results of subsequent research states that earnings management after the implementation of IFRS effect on the earnings quality was proxied with earnings persistence. The next finding is that the quality of corporate earnings after IFRS implementation is higher when compared to earnings quality prior to IFRS implementation.peer-reviewe

Pelaksanaan bimbingan dan konseling Islam dan implikasinya terhadap kecerdasan emosional anak tuna netra di SLB ABC SWADAYA Kendal

Latar belakang penelitian ini adalah pelaksanaan bimbingan dan konseling Islam anak tunanetra di SLB ABC SWADAYA Kendal sangat menentukan keberhasilan proses belajar mengajar, oleh karena itu peranan guru pembimbing dalam melaksanakan bimbingan dan konseling Islam sangat penting dalam rangka mengefektifkan tujuan pembelajaran dalam rangka meningkatkan kecerdasan emosional anak tunanetra. Kecerdasan emosional adalah kemampuan seseorang untuk mengenali emosi diri, mengelola emosi diri, memotivasi diri sendiri, mengenali emosi orang orang lain (empati), dan kemampuan untuk membina hubungan (kerjasama) dengan orang lain. Jenis penelitian ini adalah penelitian kualitatif, karena penelitian ini menghasilkan data deskriptif berupa kata-kata tertulis. Proses pengumpulan data peneliti menggunakan metode observasi, wawancara dan dokumentasi. Sumber data peneliti dalam penelitian ini adalah sumber data primer, yakni dari guru bimbingan dan konseling Islam dan siswa (anak tunanetra), dan sumber data sekunder dari buku serta literature. Analisis data penelitian ini menggunakan metode deskriptif analisis model Milles dan Huberman meliputi reduksi data, display data, pengambilan kesimpulan dan verifikasi. Hasil penelitian ini menunjukkan bahwa: 1). Pelaksanaan bimbingan dan konseling Islam anak tunanetra di SLB ABC SWADAYA Kendal dilakukan secara rutin setiap hari jam 07.30-08.30. Metode yang digunakan dalam penelitian ini adalah metode langsung dan tidak langsung, selain menggunakan kedua metode tersebut guru pembimbing juga menggunakan metode bina mandiri. Metode ini digunakan agar anak mampu menggunakan kemampuannya sendiri serta mendidik anak untuk lebih mandiri dalam melakukan kegiatan sehari-hari yang dilakukannya. Adapun materi pokok dalam pelaksanaan bimbingan dan konseling Islam dalam membantu mengembangkan kecerdasan emosional anak di SLB BC SWADAYA Kendal antara lain: pemahaman tentang emosi dan prasangka, pengaturan dan penggunaan waktu yang efektif untuk belajar, kegiatan sehari-hari dan waktu senggang, pengembangan tentang karir ke depan, pemahaman tentang pilihan persiapan memasuki pendidikan lanjut. 2). Implikasi bimbingan dan konseling Islam terhadap kecerdasan emosional anak tunanetra antara lain : a). Kemampuan anak tunanetra untuk memahami dirinya. b). Melatih anak tunanetra mengendalikan diri yakni belajar untuk bertingkah laku sesuai dengan tuntutan masyarakat. c). Guru bimbingan dan konseling Islam melatih kemampuan anak tunanetra untuk memotivasi dirinya ketika menghadapi hambatan. d). Guru bimbingan dan konseling Islam melatih anak tunanetra untuk berempati. e). Guru bimbingan dan konseling Islam membantu anak tunanetra untuk menangani emosi dengan baik ketika berhubungan dengan orang lain

PENGARUH PELATIHAN BRAINDANCE BAGI PENDIDIK PAUD TERHADAP PENINGKATAN KOMPETENSI PEDAGOGIK DI PAUD AL-ISLAH GUNUNG ANYAR SURABAYA

Kompetensi Pendidik pada pendidikan anak usia dini memegang peran yang sentral karena mereka bertanggung jawab terhadap optimal atau tidaknya perkembangan anak. Kompetensi pedagogis yang dimiliki oleh pendidik PAUD masih lemah dalam pembelajaran dan dibutuhkannya inovasi sehingga terdapat Keberhasilan dalam suatu pembelajaran yang dilakukan dan dapat dilihat dari perangkat pembelajaran yang telah disusun dan bagaimana cara menerapkannya di dalam proses pembelajaran. Pelatihan diharapkan mampu untuk menumbuhkan dan meningkatkan kompetensi- kompetensi pendidik PAUD. Untuk itu peneliti mengambil judul“ Pengaruh Pelatihan Braindance Bagi Pendidik Paud Terhadap Peningkatan Kompetensi Pedagogik Di Paud Al-Islah Gunung Anyar Surabaya”. Jenis penelitian yang digunakan adalah penelitian kuantitatif deskriptif dengan desain penelitian one-group pretest-posttes. Penelitian dilaksanakan di Paud Al-Islah Gunung Anyar Surabaya. Penggumpulan data dalam penelitian ini menggunakan metode (1) Angket. (2) Observasidan (3) Dokumentasi.  Tujuan Penelitian ini yaitu (1) Mengetahui ada dan tidak adanya pengaruh pelatihan Braindance bagi pendidik paud terhadap peningkatan kompetensi pedagogic, Mendeskripsikan dan menganalisis sejauh mana pengaruh pelatihan Braindance.  Berdasarkan hasil pelatihan Braindance sudah berjalan baik karena aspek-aspek pelatihan sudah ada dan terlaksana dengan baik. Sedangkan hasil post test dan post test menunjukkan bahwa kompetensi pedagogic pendidik paud pada saat post test lebih baik dari pada kompetensi pedagogic pada saat pre test. Sedangkan berdasarkan hasil perhitungan dengan menggunakan uji wilcoxom match pairs diperoleh hasil Thitung < Ttabel = 1 < 8 hal ini membuktikan bahwa Ha bisa diterima dan Ho ditolak.   Kata kunci: Pelatihan Braindance, Kompetensi pendidik PAUD Abstract   Competence of  Teachers in early childhood education a central role because they are responsible for whether or not optimal child development. Pedagogical competence possessed by early childhood educators weak in learning and innovation needed so that there is success in a study carried out and can be seen from the learning tools that have been developed and how to apply  them in the learning process. Training should be able to grow and improveearly childhood educator competencies. To the researcherstook the title"Training Effect BraindanceForearly childhood educators Pedagogic Competence Enhancement Against Al-Islah Inearly childhood gunung Anyar Surabaya". The aim of this study are (1) Determine the presence and absence of the influence of early childhood educators Braindance training to increase pedagogic competence, describe and analyzethe extent of the effect of training Braindance. This type of research is aquantitative research study design with a one-group pretest-posttes. The experiment was conducted in early childhood Al-Islah gunung Anyar Surabaya. Collecting data in this study using the method(1) Questionnaire. (2) Observation and(3) Documentation. This type of research is aquantitative research study design with a one-group pretest-posttes. The experiment was conductedin early child hood Al-Islah gunung Anyar Surabaya. Based on the results Braindance training has been going well as aspects of existing training and performing well. While the results of the post-test and post-test showed that the pedagogic competence of early child hood educators in post test better than the pedagogic competence during thepre-test. While based on the results of calculations using matched pairs test results obtained wilcoxom T hitung < T tabel=1<8 it can be proved that Ha Ho accepted and rejected.   Keywords: Braindance Training, Competency early child hood educators

THE JAVA CALENDAR AND ITS RELEVANCE WITH THE ISLAMIC CALENDAR

Calendar or calendar system is an important reference for mankind from ancient times to the present. Judging from the reference system, there are three types of calendars, namely solar-based, lunar-based and both-based calendars. Meanwhile, in terms of its complexity, the calendar is divided into two, namely the astronomical and arithmetic calendars. The Javanese calendar after the changes made by the great sultan, was inspired by the hijri calendar. Both are based on the lunar calendar. The aim of this study is to introduce the calendar system, the Javanese calendar and its relevance to the hijriah calendar, and the Javanese Aboge calendar. This research is descriptive. The source in this research study is literature review. From this research it was found that the hijri calendar is an astronomical calendar that requires observation and has a high degree of accuracy with respect to the visibility of the new moon, while the Javanese calendar is an arithmetic calendar system, so it requires corrections in a certain period to be the same or nearly the same as the hijri calendar. However, the Aboge calendar does not change curves or cycles, so that the Aboge Javanese calendar has a difference of days with the Javanese calendar currently in use, namely the calendar with the asapon calendar, and it could be the same or the difference of up to two days with the Hijri calendar. Yet the calendar is used by the Javanese not only for worship, but also for petungan in determining traditional ceremonies and personal interests

Jurnal Review: Metode Konstruksi Dan Perilaku Stone Column Sebagai Perkuatan Tanah Dasar Timbunan

AbstractRapid increase in constructions recently have undisputedly increased the importance of ground improvement methods. Stone column is one of the most well know ground improvement method. This method is able to increase bearing capacity and reduce foundation settlement on soft cohesive soils, reduce the liquefaction potential for non-cohesive soils, and provide reinforcement for slopes and embankments. This study discusses the stone column construction methods, mechanism and behavior of stone columns as reinforcement under embankment through recent studies. Keywords: Stone column, Ground improvement method, Embankment AbstrakPesatnya perkembangan konstruksi belakangan ini telah meingkatkan pentingnya metode perbaikan tanah. Kolom batu (stone column) adalah salah satu metode perbaikan tanah yang sudah umum digunakan. Metode ini mampu menaikkan daya dukung dan mengurangi penurunan pondasi pada tanah kohesif yang lunak, mampu mengurangi potensi likuifaksi pada tanah non kohesif, dan mampu memberikan perkuatan untuk lereng dan timbunan. Studi ini membahas mengenai metode konstruksi stone column, mekanisme dan perilaku stone column sebagai perkuatan tanah dasar timbunan melalui hasil studi yang terbaru. Kata Kunci: Stone column, Metode Perbaikan Tanah, Timbuna

ANALISIS PENGARUH PENERAPAN STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PUBLIK DI INDONESIA

Komite audit mempunyai kemampuan untuk mengaitkan berbagai pihak yang ikut serta dalam proses pelaporan keuangan dan mengawasi pelaksanaan pemrosesan pembuatan laporan keuangan. Sehingga perumusan masalah yang diangkat dalam penelitian ini adalah: apakah terdapat perbedaan kinerja perusahaan publik sebelum dan sesudah penerapan good corporate governance di Indonesia. Bagaimana pengaruh penerapan tingkat good corporate governance terhadap kinerja perusahaan. Proses pemilihan sampel menghasilkan 130 perusahaan dengan periode penelitian tahun 1998 sampai dengan tahun 2005 (data laporan keuangan diperoleh di pusat referensi pasar modal sampai dengan September 2007). Hasilnya diperoleh 972 sampel pengamatan. Analisis diskriminan dipergunakan untuk mengelompokkan setiap objek ke dalam dua atau lebih kelompok berdasarkan pada kriteria variabel bebas. Hipotesis pertama tentang adanya perbedaan antara profitabilitas sebelum dan sesudah diterapkannya GCG berhasil ditolak. Penelitian ini tidak searah dengan penelitian sebelumnya yang dilakukan oleh penelitian Hamonangan dan Mas’ud 2006. Hipotesis kedua yang menyatakan terdapat perbedaan antara solvabilitas sebelum dan sesudah diterapkannya GCG tidak dapat menolak Ha. Penelitian ini searah dengan Daily dan Dalton (1994) yang menyimpulkan terdapat hubungan yang signifikan antara komposisi direksi dan struktur kepemimpinan direksi tersebut dengan kemungkinan perusahaan mengalami kebangkrutan

Pengaruh Manajemen Mutu dan Budaya Organisasi Terhadap Kinerja Guru

This study aims to determine the influence of quality management and organizational culture on teacher performance at SMP Muhammadiyah Boarding School Jombang. This study uses a quantitative approach with the type of research expost facto. Using saturated sampling techniques that is all teachers numbering 26 people. Data collection techniques use questionnaires and techniques used to analyze data using multiple linear regressions. The result of the research can be conclude that: 1) there is not influence between quality management on teacher performance of SMP Muhamadiyah Borading School Jombang. 2) there is influence between organizational culture on teacher performance of SMP Muhamadiyah Boarding School Jombang. 3) there is influence between quality management and organizational culture on teacher performance together on teacher performance of SMP Muhamadiyah Boarding School JombangThis study aims to determine the influence of quality management and organizational culture on teacher performance at SMP Muhammadiyah Boarding School Jombang. This study uses a quantitative approach with the type of research expost facto. Using saturated sampling techniques that is all teachers numbering 26 people. Data collection techniques use questionnaires and techniques used to analyze data using multiple linear regressions. The result of the research can be conclude that: 1) there is not influence be tween quality management on teacher performance of SMP Muhamadiyah Borading School Jombang. 2) there is influence between organizational culture on teacher performance of SMP Muhamadiyah Boarding School Jombang. 3) there is influence between quality manage ment and organizational culture on teacher performance together on teacher performance of SMP Muhamadiyah Boarding School Jombang

Analisis Pengakuan Nilai Aset dan Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Sistem Akuntansi Berbasis Akrual

This research aims to examine the affect of awareness of paying tax towards the willingness of paying tax, the affect of tax regulation knowledge towards the willingness of paying tax, perception of tax system effectiveness towards the willingness of paying tax, percieved benefits by taxpayers towards the willingness of paying tax, the quality of taxpayer services towards the willingness of paying tax. The population in this research are individual taxpayer of MSME’s registered in the Pratama Kedaton and Teluk Betung Tax Office, Bandar Lampung. Sample are drawn with convenience sampling method. Data collected using questionnaire. The data uses in this research are primary data, and analysed using data quality test (validity and reliability test), classical assumption test (normality test, multicolinierity test, heteroscedasticity test), and hypothesis testing with multiple linier analysis. The result shows that there are many factors affecting the willingness of paying tax significantly are the awareness of paying tax and the quality of taxpayers services, and the tax regulation knowledge, perception of tax system effectiveness and the benefits percieved by taxpayers does not significantly affect the willingness of paying tax. &nbsp

ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, CASH RATIOI, DEBT TO EQUITY RATIO DAN GROWTH OPPORTUNITY TERHADAP KEBIJAKAN DIVIDEN

The research aims to examine the effect of managerial ownership, cash ratio, debt to equity ratio, and growth opportunity on dividend policy. The sample in this study was selected using purposive sampling and obtained 150 samples of companies listed on the Indonesia Stock Exchange in 2013-2018 that met the criteria. The results of hypothesis testing with multiple linear regression analysis using the SPSS 25 application show that managerial ownership, cash ratio, debt to equity ratio, and growth opportunity simultaneously have a significant effect on dividend policy. Partially, managerial ownership has a positive but not significant effect on dividend policy and cash ratio has a significant effect with a positive coefficient on dividend policy. While the debt to equity ratio, and growth opportunity have a significant effect with a negative coefficient on dividend policy