Determinan Faktor yang Mempengaruhi Perataan Laba (Studi pada Perusahaan Sektor Teknologi yang terdaftar di Bursa Efek Indonesia)

Tujuan dari riset ini adalah untuk mengetahui bagaimana pengaruh secara parsial dan secara simultan antara firm size, leverage, cash holding, winner/loser dan profitabilitas terhadap perataan pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Metode dalam penelitian ini menggunakan metode kuantitatif. Hipotesis dalam penelitian ini di uji menggunakan analisis regresi logistik dengan menggunakan software  EViews 12. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Teknik Purposive Sampling yang menghasilkan 11 sampel perusahaan terpilih dalam kurun waktu 3 tahun sehinnga diperoleh 33 unit sampel perusahaan dalam sektor teknologi yang terdaftar di Bursa Efek Indonesia. Hasil penelitian ini menunjukkan variabel firm size, leverege dan profitabilitas berpengaruh signifikan terhadap perataan laba. Sedangkan cash holding dan winner/loser stock tidak berpengaruh signifikan terhadap perataan laba. Untuk hasil pengujian hipotesis secara simultan antara firm size, leverage, cash holding, winner/loser stock dan profitabilitas berpengaruh signifikan terhadap perataan laba. Implikasi dari penelitian ini adalah agar perusahaan dapat mempertimbangkan terlebih dahulu damapak sebelum melakukan perataan laba.

The Reflection of Islamic Values in the Compulsory Subjects of Social Sciences at Secondary Ix-X Level in Karachi

This study investigates the reflection of Islamic values in Social sciences especially compulsory subjects of Islamiyat and Pakistan studies in 9th and 10th classes of Karachi, Pakistan. The purpose of this study was to examine the relationship between Islamic culture, concepts, values and course content of Islamiyat and Pakistan Studies at secondary (9th and 10th classes) level. The secondary purpose was to explore the goals and philosophy of education and its relation to the basic concept of Islam. The scope of the study was limited to secondary schools of Karachi. This study was an attempt to identify and study the cultural foundations and the religious values underlying the current educational system of Pakistan. This concept clarified through a scrutiny of the process of Islamic concept, which is already given in the textbooks of Islamiyat and Pakistan studies. This investigation cleared that through an effective educational system these values can be transferred in the new generation. For this purpose our curriculum for all levels should be prepared in the light of Islamic values especially the compulsory subjects of secondary (9th and 10th classes) level, which is the important stage of human development and these values are essential for individual moral and social training. The population of this study were the students of secondary (9th and 10th classes) level of Karachi city. By random sampling 100 schools had been selected. 600 respondents including 300 hundred male and 300 hundred female students were selected for collecting data. The researcher had also taken the interview of the different scholars. The data was collected with the help of research tools( ii ) questionnaire (consisted of 35 items), interviews and personal observation and the researcher presented the statistical analysis by the means of simple percentage and spears man’s co-relation method. Some recommendations had also been presented to solve the problem with the help of collected data. The results identified the importance of Islamic values and determined its reflection in the compulsory subjects of Islamiyat and Pakistan studies in 9th and 10th classes of Karachi city. In the light of conclusions it was recommended that meeting should be arranged by text book boards frequently for the review of text books and the text books should be written in the perspective of Islamic civilization. In this study it was clarified that aim and objectives of Islamic education is to provide such an educational system, which one is based on Holy Quraan and Sunnah and secondly it adopts the changes in the society on the issues, which are the fundamentals of Islam.