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Showing 487 articles found for "Valuation"

IMPROVING BUSINESS MANAGEMENT EFFICIENCY THROUGH DIGITALIZATION ASSISTANCE USING SALES MASTER APPLICATION IN MSMES CANTEEN

Rita J D Atarwaman, Mutiara Nazliza, Rafly Aitya Saputra, Yulianti
Abstract: Micro, Small, and Medium Enterprises (MSMEs), especially canteen businesses, play an important role in supporting local economic activities due to their high daily transaction intensity. However, many MSME canteens still… face problems in transaction recording, inventory management, and sales reporting because these activities are carried out manually. This community service activity aims to improve business management efficiency through digitalization assistance using the Sales Master application. The methods used include initial surveys, digitalization socialization, application usage training, hands-on assistance, and evaluation. The results show that MSME actors experienced improvements in transaction recording accuracy, inventory control, and accessibility of sales reports. The implementation of the Sales Master application positively impacts operational efficiency and supports the independence of local MSMEs.

ANALYSIS OF COST CONTROL SYSTEM IMPLEMENTATION IN IMPROVING MICRO-ENTERPRISE EFFICIENCY (Case Study: Mrs. Delin’s Grocery Business in Tuni Hamlet)

Rita J D Atarwaman, Fioneti T Birahy, Fensya Penina, Muhammad Maulud Samal, Yehezkiel Persunay
Abstract: Micro-enterprises play a strategic role in the Indonesian economy, particularly in rural areas. However, limited resources and a low level of financial management understanding often lead to operational cost inefficiencies.… es. This study aims to analyze the implementation of a cost control system in improving the efficiency of a micro-enterprise, focusing on a grocery business owned by Mrs. Delin in Tuni Hamlet. The study employs a descriptive qualitative approach using a case study method. Data were collected through in-depth interviews and direct observation. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results indicate that the implementation of a simple cost control system through expense recording, budgeting, and expenditure evaluation can improve operational efficiency, as reflected by reduced waste and better cost management. The main challenges in implementing cost control include limited accounting knowledge and informal business management habits. This study is expected to serve as a reference for micro-enterprise owners in improving efficiency through simple and applicable cost control practices.

ANALYSIS OF STUDENTS’ LEARNING DIFFICULTIES FROM PSYCHOLOGICAL FACTORS, LEARNING STRATEGIES, AND LEARNING MANAGEMENT PERSPECTIVES AT ISLAMIC HIGHER EDUCATION

Lenni Marlina Hasibuan, Ismail Harahap, Andi Soloon Harahap, Hamka
Abstract: Learning difficulties among higher education students remain a critical issue, particularly in Islamic higher education institutions that integrate academic, moral, and spiritual dimensions. This study aims to analyze students’… udents’ learning difficulties from three main perspectives: psychological factors, learning strategies, and learning management at the Institute of Islamic Studies (Institut Agama Islam) Padang Lawas. A qualitative descriptive approach was employed, involving observations, semi-structured interviews, and document analysis. The participants consisted of undergraduate students and lecturers selected through purposive sampling. The findings reveal that students’ learning difficulties are strongly influenced by psychological factors such as low learning motivation, academic anxiety, limited self-confidence, and weak self-regulated learning skills. In addition, the dominance of conventional teaching strategies and limited student-centered learning practices contribute to low engagement and conceptual understanding. From a learning management perspective, constraints related to instructional planning, classroom organization, and evaluation systems further exacerbate students’ learning difficulties. This study highlights the importance of integrating psychologically informed instructional strategies and effective learning management to enhance students’ academic performance in Islamic higher education contexts.

STRENGTHENING STUDENTS’ ACADEMIC COMPETENCE THROUGH EXPERIENCE-BASED LEARNING ACROSS VARIOUS COURSES AT IAI PADANG LAWAS

Nur Royhana Hsb, Jekson Hasibuan, Neni Mika Triana, Hamka
Abstract: Higher education is required to integrate theoretical mastery with contextual experience to produce academically and professionally competent graduates. This study aims to analyze the implementation of experience-based learning… earning across several courses at the Institute of Islamic Studies (IAI) Padang Lawas, including Learning Theories and Instructional Methods, the Indonesian Legal System, Listening Skills in Language Learning, Mathematics Learning Methodology, Elementary School Mathematics, Educational Assessment, and Educational Evaluation. A descriptive qualitative approach was employed using observation, interviews, and documentation. The findings reveal that experience-based learning consistently enhances students’ conceptual understanding, analytical ability, and reflective skills across disciplines. These results confirm the relevance of contextual learning approaches in strengthening students’ academic competence in higher education.

INTEGRATING LEARNING THEORIES, TEACHING METHODS, AND EDUCATIONAL ASSESSMENT ACROSS LANGUAGE, MATHEMATICS, AND LEGAL AWARENESS IN ELEMENTARY EDUCATION

Akhirur Rhomadon Matondang, Riswan Saleh, Hamka
Abstract: Elementary education requires coherent integration of learning theories, subject-specific teaching methods, and sound assessment practices to support students’ holistic development. This study aims to examine the implementation… mentation of learning theories and instructional methods across multiple subject areas, including basic legal awareness, listening skills in language learning, mathematics learning methodology, elementary school mathematics, educational assessment, and educational evaluation. The research employed a descriptive qualitative approach and was conducted at SD Negeri No. 101390 Batang Pane-I, Desa Batang Pane-I. Data were collected through classroom observations, semi-structured interviews with teachers, and documentation analysis. The findings indicate that student-centered and contextual teaching methods grounded in constructivist learning theory enhance student engagement and conceptual understanding across subjects. Moreover, formative assessment and reflective evaluation practices play a crucial role in improving instructional quality and learning outcomes. The study highlights the importance of integrating pedagogical theory, subject methodology, and assessment as a unified framework for effective elementary education.

THE IMPLEMENTATION OF PROJECT MANAGEMENT SCHEDULING USING CRITICAL PATH METHOD (CPM) AND PROJECT EVALUATION AND REVIEW TECHNIQUE (PERT) IN THE HOUSE CONSTRUCTION PROJECT IN THE MALIMIMPLEMENTATION OF PROBUKAN PERMAI III HOUSING AREAS IN NORTH MINAHASA REGENCY

Sukamta, Nuraini Retnaningrum, Jacky S B Sumarauw, Merlyn Mourah Karuntu, Magdalena Wullur, Ferdinand J Temewu, Shinta Jeanete Camelia Wangke
Abstract: Previous studies have shown that the Critical Path Method (CPM) and the Project Evaluation and Review Technique (PERT) are effective in optimizing project completion time. Based on observations, the construction of a single… ingle housing unit typically requires 64 working days. This study aims to obtain an optimal scheduling result by applying CPM and PERT to the construction project of a subsidized house type-36 in Perumahan Malimbukan Permai III, North Minahasa Regency. The analysis results indicate that the project’s critical path consists of A – B – C – D – E – F – H – K – L – M – N – P – Q. Using the CPM method, the required completion time is 55 days, while the PERT method yields an estimated 55.68 days. With a deadline of 60 days, the probability of completing the project is 99.94%. This study highlights the importance of monitoring the critical path and utilizing time estimation in project planning to prevent delays and unforeseen obstacles.

DEVELOPMENT OF DEEP LEARNING LEARNING APPROACH IN IMPROVING CRITICAL THINKING SKILLS AND MASTERY OF LANGUAGE CONCEPTS IN GRADE IV STUDENTS OF SDN 16 BANGKALA

basra, Basrawati, Munirah, Haslinda
Abstract: This research aims to develop Indonesian learning tools based on the Deep Learning approach  to improve critical thinking skills and mastery of language concepts of elementary school students. The research was carried out&#8230; ut at SDN 16 Bangkala, Jeneponto Regency, in the odd semester of the 2025/2026 school year with 25 subjects in grade IV. The development model used is the ADDIE (Analysis, Design, Development, Implementation, Evaluation) model. Data collection techniques include observation, interviews, questionnaires, and learning outcome tests. The validation results of three experts showed that the teaching modules developed were classified as very valid with an average feasibility level of 89%. The implementation of learning using Deep Learning syntax (Engage, Explore, Explain, Elaborate, Evaluate) shows an increase in student activity and involvement in the learning process. Based on the results of the data analysis, the average value of critical thinking skills increased from 61.2 to 83.6 with an N-Gain of 0.58 (medium-high category), while the mastery of language concepts increased from 63.4 to 86.8 with an N-Gain of 0.63 (high category). The results of the t-test showed p < 0.05 which means that there was a significant increase after the implementation of Deep Learning-based learning. Thus, it can be concluded that the Indonesian teaching module based  on the Deep Learning approach  is effective in improving students' critical thinking skills and mastery of language concepts. This approach is able to create learning that is aware, meaningful, and fun, and in line with the principles of the Independent Curriculum which emphasizes differentiated and student-centered learning.

EVALUATION OF USER SATISFACTION WITH THE HIVISITSCREEN WEBSITE AS AN EDUCATIONAL MEDIUM TO IMPROVE HIV LITERACY AND REDUCE STUDENT STIGMA TOWARD PEOPLE LIVING WITH HIV (PLHIV)

Nirwanto K. Rahim, Ayu Rofia Nurfadhilah, Erwin Purwanto
Abstract: HIV (Human Immunodeficiency Virus) and AIDS (Acquired Immunodeficiency Syndrome) remain a global public health crisis, with the increasing number of cases in Indonesia, including Gorontalo, indicating a lack of public knowledge&#8230; owledge and high social stigma as major obstacles. Advances in information technology offer significant opportunities for health promotion. HiVisitScreen is a modern, website-based digital platform developed as an educational medium to provide up-to-date information on HIV/AIDS, facilitate safe and confidential health access, and reduce the spread of HIV. This descriptive quantitative study, using a cross-sectional design, aimed to describe user satisfaction with the HiVisitScreen website among 150 active students at Gorontalo State University (UNG). User satisfaction was measured using the 13-item End User Computing Satisfaction (EUCS) questionnaire. The results show that overall, users were satisfied with the HiVisitScreen website, with a total mean score of 3.45 (Satisfied category). Among the five EUCS dimensions, Ease of Use had the highest mean score of 3.51 (Highly Satisfied category), emphasizing the application's user-friendliness and accessibility. Meanwhile, the Content dimension received the lowest mean score of 3.40 (Satisfied category), indicating that while the information is relevant and clear, improvements are needed in the completeness and suitability of the content to specific user needs, supporting the plan to add prevention features for serodiscordant couples. The HiVisitScreen website has successfully met user expectations and has the potential to function as an effective website-based intervention in HIV case management within the campus environment.

UTILIZING INTERACTIVE TECHNOLOGY AND ARTIFICIAL INTELLIGENCE FOR 21ST-CENTURY TEACHERS

Syaddam Rijali, Rahmy Febriani Ritonga, Riski Ananda Nasution, Anita Adinda
Abstract: This study aims to describe the utilization of interactive technology and artificial intelligence (AI) to enhance the competencies of 21st-century teachers within the Educational Coordination Office of Pangkatan Sub-District,&#8230; rict, Labuhanbatu Regency, North Sumatra Province. The research employed a descriptive qualitative method with a field study approach through a six-day workshop. The subjects of this study consisted of 20 elementary school teachers who participated in training sessions on Quizizz, Wordwall, and the use of AI tools such as ChatGPT in the learning process. Data were collected through observation, interviews, pre-test and post-test assessments, as well as documentation, and were analyzed through data reduction, data presentation, and conclusion drawing. The findings indicate a significant improvement in teachers’ understanding and skills in integrating interactive technology and AI into the learning process. The average pre-test score of 70.00% increased to 89.00% in the post-test, indicating a 19.00% improvement in competency. In addition, teachers successfully developed gamification-based learning media using Quizizz and Wordwall, and utilized artificial intelligence to efficiently design teaching materials and evaluation tasks. The workshop activities also fostered teachers’ motivation, creativity, and digital awareness regarding the importance of innovation in 21st-century education.This study affirms that the integration of interactive technology and AI not only enhances teachers’ pedagogical competencies but also contributes to the development of a more adaptive, collaborative, and digitally relevant learning ecosystem aligned with the needs of the modern era.

THE EFFICACY AND SAFETY OF A POLYPILL (ANTIHYPERTENSIVE, STATIN, ± ASPIRIN) FOR THE PRIMARY PREVENTION OF MAJOR ADVERSE CARDIOVASCULAR EVENTS: A SYSTEMATIC REVIEW AND META-ANALYSIS

Warham, Jonea Octavien Wijaya, Widya Aulia, Sammy Samuel, Bram Adhitama
Abstract: Background: Cardiovascular disease (CVD) continues to be the predominant cause of global mortality. Polypill techniques that integrate various cardiovascular drugs into a single formulation have emerged as a potential method&#8230; thod for primary prevention, especially in intermediate-risk populations. Objective: To systematically review and synthesize evidence regarding the efficacy and safety of polypill formulations (comprising antihypertensive medications, statins, with or without aspirin) in comparison to standard care or placebo for the primary prevention of major adverse cardiovascular events (MACE) in intermediate-risk populations. Methods: We conducted systematic review and meta-analysis in accordance with PRISMA 2020 standards (Systematic Review Registration: PROSPERO CRD420251184718). Various databases (PubMed, Cochrane Library, ScienceDirect, Scopus) were examined for original research published from January 2015 to October 2024. Studies were eligible if they assessed polypill therapies in individuals aged 30 to 70 years with intermediate cardiovascular risk (10-20% 10-year risk), reported composite major adverse cardiovascular events (MACE) outcomes, and included a minimum follow-up of 6 months. Two independent reviewers conducted screening, data extraction, and risk of bias evaluation utilizing the Cochrane RoB 2.0 tool. Results: Of the 161 records discovered, 4 randomized controlled studies (HOPE-3, TIPS-3, PolyIran, PolyPars) with 31,501 people fulfilled the inclusion criteria. Polypill therapies showed a substantial decrease in composite MACE relative to control groups (pooled HR 0.67 (95% CI 0.60-0.75, p<0.001). Individual trial hazard ratios varied from 0.50 (PolyPars) to 0.66 (PolyIran) and 0.79 (TIPS-3) with moderate heterogeneity (I²=35.2%, p=0.20). Polypills were generally well- tolerated, with a safety profile consistent with the individual components. Medication adherence was enhanced with the polypill in comparison to multiple-pill regimens. Conclusions: Polypill techniques markedly reduce major adverse cardiovascular events (MACE) in intermediate-risk patients for primary cardiovascular prevention, achieving around a 33% relative risk reduction. The fixed-dose combination strategy provides benefits in compliance and ease of use. These findings hold significant implications for healthcare systems in low-to- middle-income nations, such as Indonesia, where the burden of cardiovascular disease is substantial and access to long-term cardiovascular drugs is frequently hindered by cost and complexity.