Perbedaan Sebelum dan Sesudah Penerapan Ifrs terhadap Laba Bersih, Ekuitas dan Abnormal Return Saham pada Perusahaan yang Go Publik di Bei

This study aims to determine the differences before and after the implementation of IFRS on the financial statements of companies listed on the Stock Exchange. By looking at the difference in net income, equity and abnormal stock returns to firms in Indonesia in the IFRS convergence process using the Event Window is analyzed with nonparametric statistics: two paired sample test - Wilcoxon Signed Rank Test. This research is a quantitative study that led to the investigation before and after the implementation of IFRS. The study population was all the companies listed on the Stock Exchange in 2011 and 2012. The research sample was determined using purposive and Judgement sampling, obtained 78 sample firms. The results showed that there are significant differences on net income, equity and firm abnormal stock returns after implementation of IFRS

Pengaruh Media Booklet Cherlys dengan Pendekatan Konstruktivistik terhadap Hasil Belajar dan Respon Siswa SMA

This research aims to determine the effect of contructivist approach of CHERLYS booklet media towards learning outcome and response of SMA Negeri 5 Pontianak students on salt hydrolysis material. The research method was quasi-experimental and the research design was nonequivalent control group design. The study sample were the students of XI grade of IPA3 as control class and XI grade of IPA4 as experimental class. Data were collected by using learning outcome test and response questionnaire. The result of data analysis using U-Mann Whitney test showed the differences of learning outcome between students of control class and students of experimental class that were taught by using constructivist approach of CHERLYS booklet media. Based on calculation of effect size showed there were significant effect of CHERLYS booklet media to increase learning outcome around 35,54%. Student\u27s response towards constructivist approach of CHERLYS booklet media obtained a strong average rate of approval around 90,91%

Exploration of the Implementation of PKL in Achieving MBKM Goals in Accounting Study Program

  This study aims to determine whether the internship activities that have been carried out by the accounting study program at the Muhammadiyah Lamongan University can help achieve MBKM goals and bring benefits to universities, students, and internship partner agencies. This research0 was conducted on 10 partner industries0 in the accounting study program industrial0 internship program, Faculty of Economics and Business, Muhammadiyah Lamongan University in 2021 spread across the Lamongan area, and 4 students of Accounting study program who had industrial internships that year. Data collection0 techniques used in this0 study were Forum Group Discussion (FGD), observation, interviews, and documentation. Partners fully support the industrial internship program. This partner support has an impact on the achievement of MBKM goals where the PKL program or industrial internship can improve the competence0 of graduates, both soft skills0 and hard skills0 so that they0 are better prepared to meet the needs of the world of work, prepare graduates as future0 leaders of the0 nation who have superior0 and personality, namely providing sufficient experience. to students related to direct learning in the workplace and students can solve problems that exist in the industry which can be considered as a form of learning independence. The results of the study also show that the benefits of this program can also be felt by universities and internship partner agencies. However, based0 on the results of the evaluation of the accounting department, it has not been fully maximized in implementing the PKL program or industrial internship