Abstract:Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis implementasi Program Studi Pengembangan Profesi dalam penguatan kompetensi pedagogik mahasiswa pada Mata Kuliah Perencanaan Pembelajaran Semester IV di Program…
ram Studi PGMI Institut Agama Islam At-Taqwa Bondowoso. Penelitian menggunakan pendekatan kualitatif dengan jenis studi kasus. Data diperoleh melalui observasi partisipatif, wawancara mendalam semi-terstruktur, dan dokumentasi terhadap dosen pengampu, mahasiswa Program Magister PGMI UIN Kiai Haji Achmad Siddiq Jember sebagai peserta Program Studi Pengembangan Profesi, mahasiswa semester IV PGMI, serta Ketua Program Studi. Analisis data dilakukan menggunakan model interaktif Miles, Huberman, dan Saldaña melalui kondensasi data, penyajian data, serta penarikan kesimpulan yang diperkuat dengan triangulasi sumber, teknik, waktu, member checking, dan peer debriefing. Hasil penelitian menunjukkan bahwa implementasi Program Studi Pengembangan Profesi mampu memperkuat kompetensi pedagogik mahasiswa melalui lima bentuk kegiatan utama, yaitu presentasi akademik, diskusi kelompok, pendampingan penyusunan perencanaan pembelajaran, pengelolaan proses pembelajaran, dan refleksi profesional. Pengalaman mengajar secara langsung di perguruan tinggi mitra mendorong mahasiswa mengintegrasikan pengetahuan pedagogik dengan praktik pembelajaran, meningkatkan kemampuan komunikasi akademik, pengelolaan kelas, penyusunan perangkat pembelajaran, serta kesiapan profesional sebagai calon pendidik. Kebaruan penelitian ini terletak pada pengungkapan implementasi Program Studi Pengembangan Profesi sebagai model penguatan kompetensi pedagogik pada jenjang magister melalui praktik pembelajaran di perguruan tinggi mitra, yang berbeda dengan penelitian sebelumnya yang lebih berfokus pada Program Pendidikan Profesi Guru (PPG), Praktik Pengalaman Lapangan (PPL), atau microteaching. Penelitian ini berkontribusi dalam memperkaya kajian pembelajaran berbasis pengalaman (experiential learning) pada pendidikan guru sekaligus memberikan rekomendasi bagi perguruan tinggi dalam merancang program pengembangan profesi yang lebih kontekstual, kolaboratif, dan berorientasi pada penguatan kompetensi pedagogik calon pendidik.
Abstract:This study aims to analyze the financial feasibility of the SF'Barik Nutmeg Jam IKM business in Beong Village, Siau Tengah Subdistrict, Sitaro Regency. The research method used was a case study with a quantitative descriptive…
riptive approach. Data were collected through questionnaires administered to 40 respondents. The results of the study Break-Even Point (BEP), show that the total production cost for the agroindustry is Rp805,250 and total revenue of Rp1,400,000, resulting in an operating profit of Rp594,750. An R/C Ratio of 1.74 indicates that the business is viable. The BEP analysis shows that the break-even point is at 23.01 units, rounded to 24 units, with a BEP revenue of Rp805,350. Descriptively, the business is still managed in a simple, family-based manner, with marketing conducted through word-of-mouth promotion and social media. Based on the research findings, the SF’Barik Nutmeg Jam IKM is viable to operate and develop because it is capable of generating profits and has potential for the development of agro-industry based on local commodities.
Abstract:Studi ini menganalisis pengaruh Total Debt Ratio (TDR) dan Receivable Turnover (RTO) terhadap Return on Equity (ROE) pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2025.…
021-2025. Kesenjangan penelitian (gap) yang diangkat ialah fluktuasi tajam profitabilitas sektor pascapandemi di tengah kenaikan beban utang dan tekanan pengelolaan piutang, yang belum dijelaskan secara konsisten oleh studi terdahulu. Pendekatan kuantitatif asosiatif diterapkan pada data sekunder laporan keuangan tahunan auditan. Melalui purposive sampling, diperoleh 12 perusahaan dengan 60 observasi firm-year, dianalisis dengan regresi linier berganda setelah transformasi akar kuadrat guna memenuhi asumsi normalitas. Hasil menunjukkan TDR tidak berpengaruh signifikan secara parsial terhadap ROE, sedangkan RTO berpengaruh signifikan positif secara parsial. Secara simultan, TDR dan RTO berpengaruh signifikan terhadap ROE dengan kontribusi (Adjusted R Square) sejumlah 14,0%. Temuan ini mengindikasikan bahwa efisiensi penagihan piutang, bukan semata struktur utang, lebih menentukan profitabilitas ekuitas pada sektor ini.
Abstract:Penelitian ini menganalisis pengaruh Gross Profit Margin (GPM) dan Return on Equity (ROE) terhadap pertumbuhan laba pada perusahaan industri makanan olahan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024.…
. Kesenjangan penelitian (gap) muncul dari fluktuasi pertumbuhan laba yang tidak konsisten, sementara penelitian terdahulu menunjukkan hasil yang beragam mengenai pengaruh rasio profitabilitas terhadap laba. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif kausal. Sebanyak 13 perusahaan dipilih melalui teknik purposive sampling dari populasi 32 perusahaan industri makanan olahan, sehingga diperoleh 52 sampel data. Data dianalisis menggunakan regresi linier berganda dengan bantuan IBM SPSS Statistics 25. Uji asumsi klasik membuktikan model regresi berdistribusi normal, bebas multikolinearitas, heteroskedastisitas, dan autokorelasi. Uji parsial (uji t) menunjukkan GPM tidak berpengaruh signifikan terhadap pertumbuhan laba, sedangkan ROE berpengaruh positif dan signifikan. Uji simultan (uji F) menunjukkan GPM dan ROE secara bersama-sama berpengaruh signifikan terhadap pertumbuhan laba, dengan koefisien determinasi sebesar 12,6 persen. Temuan ini mengindikasikan bahwa efisiensi penggunaan ekuitas lebih menentukan pertumbuhan laba dibandingkan margin laba kotor, sehingga memberikan wawasan praktis bagi manajer dan investor pada industri makanan olahan.
Abstract:Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR) dan Total Asset Turnover (TATO) terhadap Return on Asset (ROA) secara parsial maupun simultan pada perusahaan sub sektor tekstil dan garmen yang terdaftar…
daftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Kesenjangan penelitian (gap) yang mendasari kajian ini adalah belum konsistennya hasil penelitian terdahulu mengenai hubungan antara likuiditas, efisiensi penggunaan aset, dan profitabilitas, serta masih terbatasnya penelitian yang berfokus pada subsektor tekstil dan garmen. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan data sekunder berupa laporan keuangan enam perusahaan sampel yang dipilih melalui purposive sampling, sehingga diperoleh 30 data observasi. Data dianalisis menggunakan regresi linear berganda, uji asumsi klasik, uji t, uji F, dan uji koefisien determinasi dengan bantuan SPSS 25. Hasil penelitian menunjukkan bahwa Current Ratio tidak berpengaruh signifikan terhadap Return on Asset, sedangkan Total Asset Turnover berpengaruh positif dan signifikan terhadap Return on Asset. Secara simultan, Current Ratio dan Total Asset Turnover berpengaruh signifikan terhadap Return on Asset dengan kontribusi sebesar 32,2%. Temuan ini menunjukkan bahwa efisiensi penggunaan aset memiliki peran yang lebih menentukan dibandingkan likuiditas jangka pendek dalam menentukan profitabilitas perusahaan tekstil dan garmen..
Abstract:This descriptive qualitative research analyzes the effectiveness of policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City. Four indicators from George…
orge C. Edward III's policy implementation theory—communication, resources, disposition, and bureaucratic structure—are employed as the analytical framework. Field data obtained through observation, interviews, and documentation were systematically analyzed using the data condensation, display, and conclusion drawing model of Miles, Huberman, and Saldana. The findings indicate that the policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City has been running fairly well but has not yet been optimal. In the communication aspect, coordination among implementers has been functioning well; however, information dissemination to target groups and the general public remains suboptimal. In the resources aspect, policy implementation has been supported by human resources, authority, and facilities, yet is still constrained by limited personnel and underutilized facilities and databases. In the disposition aspect, officials demonstrate commitment, responsibility, and a professional attitude in implementing the policy; however, guidance programs have not been able to reach all vagrants and beggars on a sustainable basis. In the bureaucratic structure aspect, policy implementation has been supported by Standard Operating Procedures (SOPs), clear task distribution, and inter-division coordination; nevertheless, SOP implementation in the field still needs optimization to ensure services reach all target groups. Based on these findings, the Social Affairs and Community Empowerment Office of Gorontalo City needs to enhance communication and socialization to target groups, strengthen human resources and supporting facilities, optimize guidance and empowerment programs, and improve inter-agency coordination so that the policy implementation on handling vagrants and beggars can be more effective in improving social welfare.
Abstract:This study aims to examine the influence of deferred tax and tax planning on earnings management in primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The…
The variables employed in this study are deferred tax and tax planning as independent variables, and earnings management as the dependent variable. Panel data regression analysis was utilized to assess the influence of the independent variables on the dependent variable, both simultaneously and individually. The study population consisted of 83 companies, with a sample of 32 companies selected via purposive sampling, resulting in 160 observations. Data processing was conducted using EViews version 12 software, and the Common Effect Model (CEM) was selected as the model. Hypothesis testing using the model feasibility test (F-test) indicated that the model is suitable for measuring the influence of the independent variables on the dependent variable. The research results show that: (1) deferred tax and tax planning simultaneously have a significant effect on earnings management; (2) deferred tax does not have a significant partial effect on earnings management, indicating that deferred tax does not directly drive earnings management; and (3) tax planning has a positive and significant partial effect on earnings management.
Abstract:This study aims to analyze the effects of professionalism, independence, and work motivation on audit quality at the South Sulawesi Provincial Inspectorate, both simultaneously and partially, and to identify the most dominant…
inant factor influencing audit quality. The study employed a quantitative approach using a survey method. The research population consisted of all auditors at the South Sulawesi Provincial Inspectorate. A saturated sampling technique was applied, resulting in 53 respondents whose questionnaires were successfully collected and met the research criteria. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression. The results indicate that professionalism, independence, and work motivation simultaneously have a positive and significant effect on audit quality. This finding is supported by an F-value of 25.053 with a significance level of 0.001 and an adjusted R-squared value of 0.581, indicating that the three variables explain 58.1% of the variation in audit quality. Partially, professionalism has a positive and significant effect on audit quality, as indicated by a t-value of 2.983 and a significance level of 0.004. Work motivation also has a positive and significant effect on audit quality, with a t-value of 2.910 and a significance level of 0.005. In contrast, independence does not have a significant effect on audit quality, as reflected by a t-value of 1.184 and a significance level of 0.242. Among the examined variables, professionalism has the strongest influence on audit quality, followed by work motivation and independence. These findings suggest that strengthening auditors’ professionalism and work motivation is essential for improving audit quality within the South Sulawesi Provincial Inspectorate.
Abstract:This study aimed to examine the effect of work motivation and organizational culture on organizational commitment among civil servants in the Finance Department of Dr. Soedarso Regional General Hospital. A quantitative approach…
pproach with an associative research method was employed. Primary data were obtained through interviews with the Head of the Finance Department and questionnaires distributed to respondents, while secondary data comprised organizational profiles, employee records, attendance data, and performance reports. The population consisted of 30 civil servants, all of whom were selected as respondents using a total sampling technique. Data were analyzed using validity and reliability tests, normality, linearity, and multicollinearity tests, multiple linear regression analysis, correlation analysis, the coefficient of determination, partial t-tests, and a simultaneous F-test. The results showed that work motivation had a positive and significant effect on organizational commitment, with a regression coefficient of 0.321 and a significance value of 0.021. Organizational culture also had a positive and significant effect on organizational commitment, with a regression coefficient of 0.271 and a significance value of 0.015. Simultaneously, work motivation and organizational culture had a significant effect on organizational commitment, as indicated by an F-value of 10.469 and a significance value of 0.001. The correlation coefficient of 0.661 indicated a strong relationship, while the coefficient of determination of 0.437 showed that both variables explained 43.7% of the variation in organizational commitment. Practically, hospital management should strengthen motivation through performance recognition, competency development, fair task distribution, and feedback, while reinforcing organizational culture through shared values, teamwork, accountability, and integrity.
Abstract:This study was motivated by fluctuations in the stock prices of mining sector companies listed in the IDX30 index during 2021–2024, Indonesia’s mineral downstreaming policy, and inconsistencies in previous research findings.…
indings. This study aimed to analyze the effects of interest rates and financial performance, as measured by the debt-to-equity ratio (DER) and earnings per share (EPS), on the stock prices of IDX30 mining companies and to examine the moderating role of inflation. The population comprised all mining sector companies listed in the IDX30 index during the year 2021–2024, while the sample was selected using purposive sampling. This study employed a quantitative explanatory approach and panel data regression with Moderated Regression Analysis. The results showed that interest rates had a negative and significant effect on stock prices, whereas EPS had a positive and significant effect. DER did not significantly affect stock prices. Furthermore, inflation did not moderate the effects of interest rates, DER, or EPS on stock prices. These findings imply that mining companies should maintain sustainable profitability and consider interest rate dynamics in financial decision-making. Investors should also consider macroeconomic conditions and company fundamentals when formulating investment strategies.