Abstract:This study aims to analyze the format for the preparation of the Curriculum Merdeka and the appropriate presentation media for this curriculum. A format preparation is a decision made about learning objectives and the strategies…
rategies and methods needed to achieve these goals as well as a study of the effectiveness and meaning of these methods and strategies. In addition, the Government gives authority to schools to make their vision, mission and characteristics a reference for operational curriculum development. Presentation media is said to be a graphic, photographic tool, and can also be in the form of an electronic device that has the function of capturing, processing and rearranging information in the form of verbal or visual. English learning is developing English language skills in a contextual and acceptable manner according to the context and conditions and situations of students' daily lives. This is to produce a form of learning English that is more in touch with the language needs of students. Curriculum Merdeka is a curriculum which in its development is the result of adjustments to the latest conditions in an area and in accordance with the development of students due to contemporary issues that are currently happening. This research is use method literature study. Data collected and analyzed entirely from the literature as well as other documentation materials, such as writing in journals or other media relevant and still being studied.
Abstract:Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian sehingga memerlukan pengelolaan keuangan yang akuntabel melalui Sistem Informasi Akuntansi (SIA). Penelitian ini bertujuan menganalisis penerapan…
nerapan Sistem Informasi Akuntansi berbasis syariah pada penjualan UMKM Pabrik Tahu di Desa Tegalgusi Kabupaten Jember serta mengidentifikasi potensi dan kendala penerapan prinsip akuntansi syariah dalam mendukung akuntabilitas usaha. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pencatatan transaksi masih dilakukan secara manual melalui pencatatan pemasukan dan pengeluaran dalam buku harian. Penerapan tersebut telah mencerminkan nilai amanah, kejujuran, transparansi, dan prinsip maqashid syariah, khususnya hifz al-mal (perlindungan harta). Potensi penerapan prinsip syariah terlihat dari adanya pencatatan transaksi yang dapat ditelusuri sehingga mendukung akuntabilitas usaha. Namun, masih terdapat kendala berupa belum tersusunnya laporan keuangan formal, keterbatasan pemahaman akuntansi, serta belum adanya pemisahan keuangan usaha dan pribadi. Penelitian ini memberikan kontribusi dalam pengembangan Sistem Informasi Akuntansi berbasis syariah pada UMKM sektor pangan.
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy and require accountable financial management through an Accounting Information System (AIS). This study aims to analyze the implementation of a Sharia-based Accounting Information System in the sales activities of a tofu manufacturing MSME in Tegalgusi Village, Jember Regency, and to identify the potential and challenges of applying Sharia accounting principles in supporting business accountability. This study employed a descriptive qualitative approach with data collected through interviews, observations, and documentation. The findings indicate that the accounting information system is still implemented manually through the recording of cash inflows and outflows in a daily bookkeeping system. Despite its simplicity, the system reflects the values of trustworthiness, honesty, transparency, and the maqashid sharia principle, particularly hifz al-mal (protection of wealth). The potential of applying Sharia principles is evident in the existence of traceable transaction records that support business accountability. However, several challenges remain, including the absence of formal financial statements, limited accounting knowledge, and the lack of separation between business and personal finances. This study contributes to the development of Sharia-based Accounting Information Systems for MSMEs in the food industry sector.
Abstract:Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan aplikasi Hello English terhadap keterampilan berbicara siswa kelas tujuh di SMPN 13 Kota Tangerang. Penelitian ini menggunakan desain kuantitatif quasi-eksperimental…
imental untuk menguji apakah aplikasi tersebut dapat meningkatkan kemampuan berbicara siswa secara lebih efektif dibandingkan dengan metode pengajaran konvensional. Populasi penelitian terdiri dari siswa kelas tujuh tahun ajaran 2024/2025, dengan dua kelas yang dipilih sebagai sampel menggunakan teknik cluster random sampling, yaitu kelas 7E dan 7F yang masing-masing berjumlah 35 siswa. Satu kelas dijadikan kelompok eksperimen yang menggunakan aplikasi Hello English, sedangkan kelas lainnya menjadi kelompok kontrol dengan pembelajaran konvensional. Data dikumpulkan melalui tes berbicara dan dianalisis secara statistik. Hasil penelitian menunjukkan bahwa siswa yang diajar menggunakan aplikasi Hello English memperoleh kemampuan berbicara yang lebih baik, dengan rata-rata nilai post-test sebesar 84,00 dibandingkan dengan 74,86 pada kelas kontrol. Selain itu, hasil Independent Samples Test menunjukkan nilai t-hitung sebesar 5,616 dengan derajat kebebasan 68 dan nilai signifikansi di bawah 0,05 (<0,001), yang berarti terdapat perbedaan yang signifikan secara statistik antara kedua kelompok. Oleh karena itu, hipotesis nol ditolak dan hipotesis alternatif diterima. Dengan demikian, dapat disimpulkan bahwa aplikasi Hello English secara signifikan meningkatkan keterampilan berbicara siswa.
This study investigates the effect of using the Hello English application on the speaking skills of seventh-grade students at SMPN 13 Kota Tangerang. The research employed a quantitative, quasi-experimental design to examine whether the application could improve students’ oral proficiency more effectively than conventional teaching methods. The population consisted of seventh-grade students in the 2024/2025 academic year, with two classes selected as samples using cluster random sampling: class 7E and class 7F, each with 35 students. One class served as the experimental group using the Hello English application, while the other functioned as the control group using conventional instruction. Data were collected through speaking tests and analyzed statistically. The findings revealed that students taught through the Hello English application achieved better speaking performance, with an average post-test score of 84.00 compared to 74.86 in the control class. Furthermore, the Independent Samples Test showed a t-score of 5.616 with 68 degrees of freedom and a significance value below 0.05 (<0.001), indicating a statistically significant difference between the two groups. Therefore, the null hypothesis was rejected, and the alternative hypothesis was accepted. In conclusion, the Hello English application significantly improved students’ speaking skills.
Abstract:Persaingan yang semakin kompetitif dalam industri distribusi bahan bangunan menuntut perusahaan tidak hanya menjaga kelancaran distribusi, tetapi juga membangun hubungan jangka panjang guna meningkatkan loyalitas pelanggan.…
an. Penelitian ini bertujuan untuk menganalisis peran sales dalam meningkatkan loyalitas pelanggan serta mengidentifikasi faktor-faktor yang memengaruhi peran tersebut pada PT Mitra Maju Mapan Cabang Bondowoso. Penelitian menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi dengan teknik penentuan informan secara purposive yang melibatkan Branch Sales Manager, tenaga sales, dan pelanggan tetap. Analisis data dilakukan melalui kondensasi data, penyajian data, serta penarikan kesimpulan dan verifikasi, dengan validitas data dijaga melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa sales berperan strategis dalam membangun loyalitas pelanggan melalui komunikasi adaptif, pelayanan responsif, komitmen, serta keterlibatan dalam membantu kebutuhan pelanggan. Loyalitas tercermin pada pembelian ulang, rekomendasi, dan keberlanjutan kerja sama. Faktor utama yang mempengaruhi efektivitas peran sales meliputi kualitas pelayanan, citra perusahaan, kepercayaan, dan kepuasan pelanggan. Penelitian ini mengimplikasikan pentingnya penguatan kompetensi interpersonal sales dan konsistensi pelayanan sebagai strategi mempertahankan loyalitas pelanggan secara berkelanjutan.
Increasingly competitive competition in the building materials distribution industry requires companies not only to maintain smooth distribution, but also to build long-term relationships to increase customer loyalty. This research aims to analyze the role of sales in increasing customer loyalty and identify factors that influence this role at PT Mitra Maju Mapan Bondowoso Branch. The research uses a qualitative approach with descriptive research type. Data was collected through in-depth interviews, observation and documentation using purposive informant selection techniques involving Branch Sales Managers, sales personnel and regular customers. Data analysis is carried out through data condensation, data presentation, as well as drawing conclusions and verification, with data validity maintained through triangulation of sources and techniques. The research results show that sales plays a strategic role in building customer loyalty through adaptive communication, responsive service, commitment, and involvement in helping customer needs. Loyalty is reflected in repeat purchases, recommendations and continued cooperation. The main factors that influence the effectiveness of the sales role include service quality, company image, trust and customer satisfaction. This research implies the importance of strengthening interpersonal sales competence and service consistency as a strategy to maintain customer loyalty on an ongoing basis.
Abstract:Based on an observation result in Cigalontang Village Cigalontang Sub district Tasikmalaya District it was found that some issues such as Village Owned Enterprises of Cigalontang Village was not right in choosing type of…
business and did not achieve the objectives of establishing Village Owned Enterprises of Cigalontang Village. Furthermore, the writers formulated a problem “How is the Management Effectiveness of Village Owned Enterprises of Cigalontang Village in Cigalontang Village Cigalontang Sub district Tasikmalaya District?” The objectitive of this research was to determine and to describe the the Management Effectiveness of Village Owned Enterprises of Cigalontang Village in Cigalontang Village Cigalontang Sub district Tasikmalaya District. Theory applied in this research was effectiveness theory analyzed based on effectiveness measures, they are program understanding, right on target, timeliness, goal achievement and real change (Sutrisno, 2010:125-126). This research applied descriptive research method with qualitative approach. Techniques of data collection used were interview, observation and documentation study. Based on research results and discussion, the writers may conclude that the Management Effectiveness of Village Owned Enterprises of Cigalontang Village in Cigalontang Village Cigalontang Sub district Tasikmalaya District has not been effective yet. From five of effectiveness scope dimensions, three dimensions have not been applied well, they are right on target, goal achievement and real change while two effectiveness measures applied well were effectiveness measures in program understanding and timeliness ones.
Abstract:Masamba and Baebunta District which are located in North Luwu Regency are disaster-prone areas and have a high potential for natural disasters. On July 13 2020, there was a flash flood which damaged infrastructure, public…
c facilities and caused casualties. Until now, the government is still continuing to make improvements. The results of the study indicate that the Management of Infrastructure Development in Masamba District, North Luwu Regency is still experiencing problems. This is due to a lack of estimate regional expenditure revenue-APBD funds which has made infrastructure development unfinished because these funds have been used in handling the Covid-19 virus. To find out how the Management Function of Post Flood Disaster Infrastructure Development in Masamba District, North Luwu Regency. Using the theory of George R Terry which consists of four aspects namely planning, organizing, actuating, and supervising. These four aspects will be used in research to analyze more deeply regarding the research to be carried out. As informants consisted of: PUPR Service, BNPB, Head of Maipi Village, Head of Baloli Village, Head of Bone Village, Old Head of Bone and the Community. This study used interview techniques, observation of research locations, and documentation. Using qualitative methods with descriptive research type.
Abstract:This study aims to analyze the influence of the determinants of disclosure sustainability reporting. The determinants of sustainability reporting classified are financial performance and corporate governance. Financial performance…
erformance includes company size, profitability, leverage and liquidity. Corporate governance includes the board of directors and audit committee. The data used in this study is secondary data in the form of sustainability report data, annual report and financial statements companies registered on Asia Sustainability reporting Rating (ASRRAT) in 2018-2021 by purposive sampling methods. This study uses a quantitative approach to the method of analysis using multiple linear regression tests.
Abstract:General election, a vital indicator of a democratic country like Indonesia, has been implemented since 1955, but its realization as a truly democratic process remains questionable. The purpose of this research is to examine…
ine the standards of democratic, quality and ways to strengthen election in Indonesia. The research uses a normative approach, utilizing secondary data and both juridical and conceptual approaches. The juridical approach is employed due to the legal aspects of the research object, while the conceptual approach is utilized to understand the concepts of Democratic and Qualified Elections. The data, which is in the form of descriptions, is analyzed in a qualitative descriptive manner. It is concluded that the realization of democratic and quality elections in Indonesia is highly dependent on several factors, including the state, election participants, and citizens as voters
Abstract:This study aims to compare the financial performance of SOEs engaged in the infrastructure sector, the building construction sub-sector, and conduct stock offerings on the Indonesia Stock Exchange for the 2020 and 2021 periods.…
eriods. This research is a descriptive type of research. The data used is in the form of company financial report data obtained from the STIEM Bongaya Makassar Investment Gallery and visiting the website www.idx.co.id to obtain supporting information. Financial ratio analysis techniques use liquidity ratios, solvency ratios, activity ratios, profitability ratios, and market value ratios to calculate company financial data. Financial report data that has been calculated using financial ratios is then analyzed and interpreted based on a comparison between the financial ratios of each company and the industry average value. Then do a comparison of the financial performance of the four companies to find out which company has a better level of financial performance. The results of the analysis show that of the overall financial ratios used, PT. Pembangunan Perumahan (Persero) Tbk. is a company that has better financial performance than PT. Waskita Karya (Persero) Tbk., PT. Wijaya Karya (Persero) Tbk., and PT. Adhi Karya (Persero) Tbk.
Abstract:This study aims to analyze the performance of personnel administration services at the South Kalimantan Provincial Civil Service Agency and what factors hinder its implementation. The research method used in this study is…
s a qualitative method with a descriptive approach. Technical data collection is done by observation, interviews and documentation. Technical analysis of data is done by reducing data, presenting data and drawing conclusions. Checking the validity of the data was carried out using data triangulation techniques.The results of the study show that the quality of the performance of personnel administration services at the South Kalimantan Provincial Civil Service Agency is generally good where services are provided according to SOPs, carry out procedures, there are no extortion by employees, then civil servants who those given services are also satisfied, as well as the files needed by civil servants too not too long to get, it's just that there are some delays but can still be overcome. This is caused by several things, including the lack of human resources and inadequate infrastructure at the South Kalimantan Provincial Civil Service Agency.From this research, the authors suggest to the Head of the South Kalimantan Provincial Civil Service Agency to apply the rules and always evaluate the performance of personnel administration services carried out by BKD employees.