Abstract:Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan sub sektor transportasi sebelum dan selama masa pandemi covid-19 dengan menggunakan metode analisis rasio keuangan yang terdiri dari rasio…
likuiditas, rasio profitabilitas dan rasio solvabilitas. Penelitian ini merupakan penelitian deskriptif komparatif dengan pendekatan kuantitatif. Jenis dan sumber data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang dipublikasikan di BEI. Populasi penelitian meliputi perusahaan sub sektor transportasi yang ilisting di BEI selama tahun 2019-2020, dengan sample sebanyak 15 perusahaan yang diambil berdasarkan teknik purposive sampling. Adapun variabel penelitian yang digunakan adalah rasio keuangan yang diproksikan dengan current ratio (CR), return on assets (ROA), debt to iequity ratio (DER). Analisis data penelitian dilakukan dengan menggunakan analisis statistik deskriptif dan uji normalitas dan uji hipotesis paired sample t-test dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa dengan menggunakan uji hipotesis paired sample t-test, variabel rasio keuangan yang diproksikan dengan current ratio (CR), return on assets (ROA), dan debt to equity ratio(DER) menunjukan bahwa nilai sig >α atau lebih besar dari taraf sig 0,05 yang artinya tidak terdapat perbedaan yang signifikan pada kinerja keuangan perusahaan sub sektor transportasi sebelum dan selama pandemi covid 19. Sehingga dapat disimpulkan bahwa hipotesis penelitian diterima.
Abstract:Prinsip konservatisme adalah prinsip kehati-hatian terhadap kondisi yang belum pasti untuk dapat menghindari sikap optimis yang berlebihan dari pihak manajer dan pemilik perusahaan dalam proses pencatatan laba yang melebihi…
ihi batas. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, growth opportunities, return on assets, debt to equity ratio, dan intensitas modal terhadap konservatisme akuntansi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Pendekatan penelitian yang digunakan adalah penelitian kuantitatif. Teknik pengambilan sampel dalam penelitian ini adalah menggunakan metode purposive sampling dengan data sekunder berupa laporan keuangan tahunan, yaitu sebanyak 8 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020 dengan total pengamatan sebanyak 32 pengamatan. Alat analisis yang digunakan dalam penelitian ini adalah dengan menggunakan regresi linier sederhana dengan program alat bantu SPSS versi 25. Hasil dalam penelitian ini menunjukkan kepemilikan manajerial, growth opportunities, return on assets, debt to equity ratio dan intensitas modal tidak berpengaruh terhadap konservatisme akuntansi.
Abstract:Penelitian ini bertujuan untuk mengetahui literasi dan respon masyarakat terhadap media audiovisual berbasis Artificial Intelligence (AI) sebagai promosi kesehatan mengenai hubungan kesehatan mulut dengan Infeksi Saluran…
Pernapasan Atas (ISPA). Penelitian menggunakan desain observasional deskriptif dengan pendekatan pretest-posttest pada 50 pengguna media sosial di Provinsi Nusa Tenggara Timur. Data literasi diperoleh melalui kuesioner sebelum dan sesudah menonton video audiovisual yang disebarkan melalui Instagram dan YouTube. Respon masyarakat diukur melalui indikator jumlah like, share, komentar positif, dan durasi tontonan. Hasil penelitian menunjukkan adanya peningkatan literasi yang signifikan setelah menonton video audiovisual. Sebelum intervensi, responden dengan kategori literasi rendah sebesar 46%, kategori sedang 46%, dan kategori tinggi 8%. Setelah intervensi, kategori literasi tinggi meningkat menjadi 86%, sedangkan kategori rendah menurun menjadi 2%. Rata-rata skor literasi meningkat dari 55,6% menjadi 92,6%. Respon masyarakat terhadap media audiovisual menunjukkan hasil positif dengan jumlah like 100%, share 66%, dan komentar positif 78%. Kebaruan penelitian ini terletak pada pemanfaatan media audiovisual berbasis AI sebagai sarana promosi kesehatan mulut yang dikaitkan dengan ISPA. Hasil penelitian menunjukkan bahwa media audiovisual berbasis AI berpotensi menjadi strategi efektif dalam meningkatkan literasi kesehatan masyarakat secara digital.
Abstract:Industri restoran cepat saji di Indonesia menunjukkan pertumbuhan yang pesat, didorong oleh meningkatnya permintaan konsumen serta perubahan gaya hidup masyarakat perkotaan yang semakin praktis. Burger Bangor, sebagai salah…
lah satu merek lokal dengan jaringan lebih dari seratus empat puluh gerai di berbagai wilayah Indonesia, menghadapi tantangan dalam menjaga konsistensi mutu produk dan pelayanan, sebagaimana tercermin dari sejumlah keluhan pelanggan terkait cita rasa yang tidak stabil serta proses pelayanan yang berlangsung lambat, khususnya pada gerai Sukamaju, Depok. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan kualitas pelayanan terhadap kepuasan pelanggan, baik secara parsial maupun simultan, pada objek tersebut. Pendekatan yang digunakan adalah metode kuantitatif dengan desain survei, sedangkan data primer dihimpun melalui penyebaran kuesioner kepada sembilan puluh delapan responden yang dipilih menggunakan teknik purposive sampling. Data yang terkumpul selanjutnya dianalisis dengan bantuan perangkat lunak statistik SPSS versi dua puluh lima, meliputi uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, serta uji koefisien determinasi. Hasil analisis menunjukkan bahwa kualitas produk berpengaruh positif dan signifikan terhadap kepuasan pelanggan, demikian pula kualitas pelayanan. Secara simultan, kedua variabel tersebut terbukti berpengaruh positif dan signifikan, dengan kontribusi gabungan sebesar 62,6 persen terhadap kepuasan pelanggan, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian ini.
Abstract:Industri Air Minum Dalam Kemasan (AMDK) terus berkembang karena masyarakat semakin mempertimbangkan kebersihan, keamanan, dan kemudahan dalam memenuhi kebutuhan air minum. AQUVIVA merupakan produk AMDK lokal yang diproduksi…
ksi PT Mitra Tirta Buwana. Pada 2025, merek ini menghadapi penurunan kepercayaan setelah beredar informasi mengenai temuan benda asing di dalam kemasan. Pada periode pemulihan citra tersebut, perusahaan juga menjalankan kampanye promosi berskala besar. Penelitian ini menguji pengaruh kualitas produk dan promosi terhadap keputusan pembelian AQUVIVA di Kota Depok, baik secara terpisah maupun bersama-sama. Penelitian menggunakan pendekatan kuantitatif dengan desain deskriptif-asosiatif. Sampel ditentukan melalui purposive sampling berdasarkan rumus Lemeshow dan melibatkan 100 konsumen AQUVIVA. Data dianalisis menggunakan regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian (t = 9,044; p < 0,001) dengan kontribusi 33%. Promosi juga berpengaruh positif dan signifikan (t = 8,448; p < 0,001) dengan kontribusi 29%. Secara simultan, kedua variabel berpengaruh signifikan (F = 77,764; p < 0,001) dan menjelaskan 61,6% variasi keputusan pembelian. Temuan tersebut menunjukkan perlunya pengendalian mutu yang konsisten serta penguatan promosi digital yang berkelanjutan untuk memulihkan kepercayaan dan menjaga loyalitas konsumen.
Abstract:Educational program evaluation serves as a strategic element to ensure the improvement of learning quality at the elementary school level, particularly as schools are required to be adaptive to students’ diverse learning…
ng needs. A major issue frequently encountered is teachers’ limited capacity to implement evaluation models that are simple, sustainable, and relevant as a basis for instructional decision-making. This study aims to analyze the application of simple evaluation through formative and summative approaches as a systematic effort to enhance the quality of learning in elementary schools. The formative approach is employed throughout the instructional process to provide immediate feedback, identify students’ learning difficulties, and adjust teaching strategies in real time, while the summative approach is applied at the end of the instructional period to assess the level of goal attainment and the overall effectiveness of the program. The findings indicate that a balanced implementation of both approaches enables teachers to design learning activities that are more responsive, measurable, and oriented toward continuous improvement. Practically designed simple evaluations also encourage teachers to take an active role as controllers of learning quality rather than merely as curriculum implementers. The conclusion of this study confirms that the integration of formative and summative evaluation in a simple yet systematic manner effectively improves learning quality while strengthening a reflective culture in elementary school settings. The novelty of this study lies in its emphasis on an evaluation model that is easy to apply, contextual, and oriented toward teachers’ daily pedagogical decision-making, thereby offering a practical alternative for elementary schools with limited formal evaluation resources.
Abstract:Dyslexia is a neurodevelopmental disorder that specifically affects an individual's ability to process phonological and orthographic information, thereby hindering the development of basic literacy skills. In inclusive education…
ducation systems at the elementary level, these limitations are often not addressed through pedagogical approaches that align with the neurocognitive needs of learners. The problem addressed in this study is the effectiveness of the multisensory learning approach in improving the reading skills of children with dyslexia in inclusive elementary education settings. This research was conducted through a systematic literature review using a descriptive qualitative approach, drawing upon scholarly sources published in nationally and internationally accredited journals over the past decade. Thematic analysis was employed to identify consistent empirical findings related to multisensory interventions. The results show that the multisensory approach (which simultaneously engages visual, auditory, kinesthetic, and tactile modalities) has been proven to enhance phonological decoding, word recognition accuracy, reading fluency, and learning affectivity in children with dyslexia. Its effectiveness is highly influenced by the duration and intensity of the intervention, educators' competence in designing multisensory activities, and the suitability of materials to individual sensory profiles. The conclusion of this review asserts that the multisensory approach is not merely a remedial strategy, but a neuroeducation-based pedagogical framework that is inclusive and transformative. The novelty of this research lies in its integrative emphasis on the multisensory approach and principles of educational neuropsychology as the foundation for developing learning models that are responsive to the needs of neurodivergent learners in the context of inclusive elementary education in Indonesia.
Abstract:This study aims to develop an interactive learning medium based on fundamental basketball techniques and to evaluate its effectiveness in enhancing students' active participation in physical education at the junior high…
school level. The research employed a Research and Development (R&D) approach, modifying the Borg and Gall model into nine systematic development stages, including needs analysis, design, validation, and field testing. The research subjects consisted of 30 seventh-grade students for the limited trial and 60 students for the field trial. Validation by subject matter and media experts yielded an average score of 87%, indicating that the media is highly feasible. The limited trial results showed increased student participation across three learning domains: affective (72%), cognitive (68%), and psychomotor (70%). The subsequent field trial confirmed these findings, with an average active participation score of 81%, categorized as excellent. Additionally, quantitative data from questionnaires indicated positive responses from both students and teachers, with an average score of 85%, while qualitative data from observations and interviews revealed that the media significantly improved student motivation, engagement, and conceptual understanding. The results conclude that the developed interactive learning media is content-valid, practical for implementation, and effective in enhancing students’ active participation. These findings offer empirical contributions to the development of innovative, contextual, and applicable learning media in physical education and support the reinforcement of active participation-based pedagogy at the basic education level.
Abstract:This study aims to examine the effectiveness of the Project Based Learning (PjBL) model in enhancing the communication skills of junior high school students through a literature review approach. The study critically analyzes…
yzes a range of scholarly literature and recent research findings concerning the implementation of PjBL, particularly in the context of developing oral, written, and interpersonal communication skills within primary education settings. The findings indicate that PjBL fosters an active, collaborative, and contextual learning environment that significantly contributes to the improvement of students’ communication abilities. Through project completion that involves exploration, presentation, and group interaction, learners are encouraged to articulate ideas effectively, engage in active listening, and produce writing with logical and argumentative structure. Moreover, the model has been shown to enhance students' self-confidence, independence, and sense of responsibility toward their own learning process. Nonetheless, the implementation of PjBL continues to face several challenges, including limited instructional time, insufficient teacher understanding of meaningful project design, and inadequate supporting resources. Without systemic support and continuous professional development for educators, the application of this model risks becoming a mere formality with little substantive impact. Therefore, this study recommends further empirical research using a mixed-methods approach to investigate the effectiveness of PjBL across various subjects and educational levels. Such studies are expected to strengthen the theoretical foundation and promote the adoption of PjBL as a transformative learning strategy in shaping learners.
Abstract:The shift in educational paradigms driven by advancements in digital technology has had a significant impact on Social Studies (IPS) learning at the Junior High School (SMP) level. This study aims to examine how digital…
technology can enhance student interest and engagement in IPS learning through a literature review approach. This study includes scientific articles published between 2023 and 2025 as primary references. The research findings indicate that the use of digital technology, such as flipped classroom models, interactive learning materials, and digital platforms, can encourage increased motivation and participation among students in IPS learning. However, the success of implementing this technology is highly influenced by several factors, including infrastructure readiness, teachers' competencies in integrating technology, and equitable access to technology. Adequate infrastructure readiness and teachers' ability to effectively utilize technology are key factors in creating engaging and meaningful learning experiences. Additionally, ensuring equitable access to technology for all students is crucial to ensure that every student can benefit from technology in learning. Based on these findings, this study recommends the development of continuous training programs for teachers to enhance their digital competencies and emphasizes the importance of implementing innovative teaching methods that can fully leverage the potential of technology. On the other hand, strengthening technology-based educational policies is also necessary to ensure that the implementation of technology in learning can be optimal and equitable. With the proper use of digital technology, IPS learning at the Junior High School level can become more engaging, interactive, and effective, thus supporting the overall improvement of education quality.