Abstract:The aim of this research was to investigate: (1) the application of the Community Language Learning (CLL) model on students’ speaking competence, (2) the students’ speaking competence before and after the implementation…
ion of the CLL model, and (3) whether there is a significant effect of the CLL model on students’ speaking competence. The population of this study consisted of 248 tenth-grade students at SMA Negeri 5 Padangsidimpuan. Using systematic sampling, a total of 35 students were selected as the sample. This research employed an experimental method. Data were collected through observation and speaking tests, and the results were analyzed using a paired-sample t-test. The findings revealed that the application of the CLL model on students’ speaking ability scored 3.6, categorized as “Very Good”. The students’ mean speaking score before the implementation of CLL was 78.51 (“Good”), which increased to 83.42 (“Very Good”) after the treatment. The t-test calculation yielded a t-value of 7.15, which exceeds the critical t-value of 2.03 at a 5% significance level (df = 35). Therefore, it is concluded that there is a statistically significant effect of the Community Language Learning model on students’ speaking competence among tenth-grade students at SMA Negeri 5 Padangsidimpuan.
Abstract:This study aimed to examine the effect of the group résumé method on tenth-grade students’ ability to write recount texts at SMA Negeri 6 Padangsidimpuan. Specific objectives were to describe students’ writing ability before…
ity before and after implementing the group résumé method and to determine whether the method produced a significant improvement. The population consisted of 124 tenth-grade students, and a systematic sampling procedure yielded a sample of 27 students. The study used an experimental design; data were collected with observation sheets and writing tests. The mean score after applying the group résumé method was 3.5, which falls into the “Very Good” category according to the study’s scoring criteria. A t-test was used to analyze the results: tcomputed = 6.73, while ttable = 2.06. Because ttest> ttable, the findings indicate that the group résumé method had a statistically significant positive effect on students’ recount writing ability.
Abstract:This study investigated the effectiveness of the Complete‑Sentence Model in enhancing paragraph‑writing ability among ninth‑grade students at SMP Negeri 2 Sibabangun. Specifically, it aimed to (1) describe the implementation…
ementation of the Complete‑Sentence Model in teaching paragraph writing, (2) measure students’ paragraph‑writing ability before and after the intervention, and (3) determine whether the model produced a statistically significant improvement. A pre‑experimental one‑group pretest–posttest design was employed. The population was all Grade IX students (N = 84); a purposive sample of 29 students from class IX C participated. Data were collected via observation checklists and writing tests. Findings show that implementation quality was rated as good (mean = 3.4). Students’ mean writing score improved markedly from 39 (pretest; fail) to 75 (posttest; good). A paired t‑test confirmed the improvement was statistically significant (t = 11.78 > tcritical = 2.05), leading to acceptance of the hypothesis. The results indicate that the Complete‑Sentence Model is an effective instructional strategy for improving paragraph‑writing ability among ninth‑grade students at the study site.
Abstract:PayLater services are one of the rapidly growing digital financial innovations widely utilised in fintech apps in Indonesia, including Kredivo and Akulaku. User reviews on the Google Play Store reflect a range of experiences,…
nces, from satisfaction with the ease of use of the service to complaints regarding bills, interest rates, late payment fees, credit limits, and app performance. This study aims to classify the sentiment of user reviews regarding PayLater services on the Kredivo and Akulaku apps using the Multinomial Naïve Bayes algorithm. Data was collected via web scraping from the Google Play Store and automatically labelled based on user ratings, with ratings of 1-2 classified as negative sentiment and ratings of 4-5 as positive sentiment, whilst a rating of 3 was excluded as it was considered ambiguous. Following a preprocessing stage comprising cleaning, case folding, tokenisation, stopword removal, and stemming, as well as feature extraction using TF-IDF, 3,652 reviews were obtained with a training-to-test data split ratio of 80:20. The results indicate that positive sentiment dominates the dataset at 56.49%, whilst negative sentiment accounts for 43.51%. Analysis by application revealed that Kredivo was dominated by positive sentiment (68.20%), whilst Akulaku was dominated by negative sentiment (51.70%). The Naïve Bayes multinomial model achieved an accuracy of 84.13%, with average precision, recall, and F1-score values of 0.84, demonstrating good and balanced classification performance across both sentiment classes.
Abstract:The conflict surrounding the Rempang Eco-City National Strategic Project (PSN) on Rempang Island, Batam City, Riau Islands Province, is one of the most complex development policy crises of the past decade. This study analyzes…
lyzes the neglected environmental disaster mitigation dimensions in the acceleration of the Rempang Eco-City PSN from nine environmental perspectives, while evaluating whether the cancellation of this strategic development policy is a normatively and empirically justifiable choice. Using a qualitative research approach with a case study design, the study combines regulatory analysis based on legal documents including Laws, Government Regulations, Presidential Regulations, Ministerial Regulations, Environmental Impact Assessment (AMDAL) documents, and the Batam City Spatial Plan (RTRW) with field data from secondary sources compiled between 2023–2025. The findings reveal four main conclusions: (1) regulatory incoherence exists between Permenko Ekuin No. 7/2023 and Law No. 32/2009 on Environmental Protection and Management (PPLH) as well as Law No. 27/2007 on Coastal Zone Management; (2) the AMDAL process was carried out procedurally without participatory substance and was only initiated after the conflict erupted; (3) environmental impacts including threats of deforestation of protected forests, mangrove ecosystem degradation, and sea sand exploitation have not been adequately mitigated; and (4) resistance from approximately 80% of affected residents indicates a failure of the Free, Prior, and Informed Consent (FPIC) principle. The most recent development shows that through Presidential Regulation (Perpres) No. 12 of 2025, signed by President Prabowo Subianto on February 10, 2025, Rempang Eco-City is no longer listed among the 77 national strategic projects. This study recommends a comprehensive policy evaluation for Rempang Island development based on an independent AMDAL review, fulfillment of the rights of the Malay indigenous community, and a moratorium on all construction activities until legal certainty is established.
Abstract:This study aims to analyze the relationship and influence of coal quality parameters which include Total Moisture (TM), Ash Content (ASH), and Total Sulfur (TS) on Gross Calorific Value (GCV). The data used in this study…
is data from laboratory tests on 23 samples of Run Of Mine (ROM) coal at seam 16 at PT Unggul Nusantara, North Barito Regency, Central Kalimantan. Data analysis was performed statistically using the help of SPSS software through Pearson correlation test and multiple linear regression analysis. The results of the correlation test showed that simultaneously, the TM, ASH, and TS parameters had a very strong relationship with the GCV value with a correlation coefficient (R) of 0.893 and contributed an influence of 76.5%. Partially, Ash Content (ASH) had a very strong negative relationship (r = -0.881) and had a significant effect on calorie values (p = 0.000). Each 1% increase in ash content would decrease the GCV value by 68.249 Kcal/Kg. Meanwhile, Total Moisture had a significant positive relationship by simple correlation (r = 0.506, p = 0.014), but showed no partial significant effect in multiple regression models (p = 0.364). Total Sulfur was found to have a very weak negative relationship (r = -0.182) and had no significant effect on GCV values (p = 0.406). This study concludes that Ash Content is the most dominant parameter that affects the reduction of the caloric value of coal seam 16 at PT Unggul Nusantara.
Abstract:Direct incentive programs from a brand manufacturer to a distributor's sales force are uncommon in the Indonesian B2B lighting sector, and their consequences for portfolio composition and distributor profitability have not…
ot been empirically tested. This study examines whether a flat 3 percent quarterly bonus, applied uniformly across a portfolio of more than three hundred products spanning a 600-fold price range, produces unintended consequences beyond its stated goal of volume growth. A sequential explanatory mixed-methods design is used. The quantitative phase analyses 781 product-quarter observations covering 326 products over eleven quarters from mid-2023 through end-2025. The qualitative phase uses confirmatory interviews with seventeen informants from distributor management and sales teams. The incentive program successfully drives all four sales performance dimensions measured in the study, covering volume growth, revenue share, transaction frequency, and a cumulative growth index, all of which are statistically significant. However, higher-priced products attract significantly fewer transactions per quarter and grow more slowly over time. Seven of eight hypotheses are supported. Qualitative findings confirm that the incentive effect adds to total selling activity rather than redirecting it, but transaction attention consistently concentrates on lower-priced products across the eleven-quarter period. The study extends agency theory to a three-party setting and provides the first panel-level evidence of composition effects from a uniform sales incentive in Indonesian B2B distribution.
Abstract:Advances in digital technology have brought significant changes to organizational activities; however, they have also increased the risk of technology-based fraud, such as cyber fraud, data manipulation, phishing, and misuse…
suse of information systems. These conditions require organizations to strengthen the internal audit function as a critical component of internal controls and fraud prevention. This study aims to theoretically examine the role of internal audit in preventing fraud in the digital era. The research method used is a systematic literature review (SLR) by collecting and analyzing various relevant national and international journals from 2020 to 2026. The analysis process was conducted using qualitative descriptive methods through the identification, selection, and grouping of research findings based on discussion themes. The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance. The utilization of audit technologies, such as data analytics, continuous auditing, and digital-based monitoring systems, has proven capable of enhancing the effectiveness of fraud detection and prevention more quickly and accurately. This study also found that the digital competencies of internal auditors and the company’s readiness to strengthen its internal control systems are key factors in supporting the effectiveness of internal audits in the digital age. The implications of this study suggest that organizations need to enhance the competencies of internal auditors and strengthen technology-based internal controls to address increasingly complex digital fraud risks.
Abstract:In the era of artificial intelligence (AI), the rise of pornographic deepfakes poses a serious threat to human dignity, privacy, and social stability. This phenomenon exploits deep learning technology to manipulate individuals’…
iduals’ faces into non-consensual pornographic content, often targeting women and public figures. This paper examines the ethics of Ibn Miskawayh, a 10th-century Muslim philosopher, specifically the concept of hifz al-nasl (preservation of lineage) as one of the five maqasid al-shari’a (Islamic principles), to address this issue. Hifz al-nasl emphasizes the protection of human lineage, including family honor, women’s dignity, and social integrity, which are relevant to the psychological damage, trauma, and moral degradation caused by deepfakes. Through an analysis of the texts Tahdhib al-Akhlaq and Al-Fauz al-Asghar, this concept is outlined as a preventive and curative principle: prevention through strengthening individual morals and regulating technology, and treatment through restorative justice. Ibn Miskawayh combines Aristotelian philosophy with Islam, making hifz al-nasl a collective obligation to maintain the balance of the soul (nafs) and society. Its applications to deepfakes include: (1) ethical use of AI based on piety and ‘adl; (2) legal regulations that protect privacy as an extension of preserving lineage; and (3) moral education to build digital resilience. This study concludes that Ibn Miskawaih’s approach offers a holistic framework, integrating spiritual, ethical, and legal dimensions, that is more adaptive than technological solutions alone. Recommendations include the development of contemporary fatwas and ethical AI platforms for the digital age.
Abstract:Digital transformation is the process of bringing technology into the work of organisations. The main goal is to make things work better, be more open and make decisions. Internal audits are important to make sure organisations…
sations are running smoothly and safely. This means audits need to be able to watch over control and manage risks properly. This is very important for organisations to achieve their goals. Stopping fraud is about finding and preventing actions that can hurt the organisation. This research is trying to figure out how digital transformation affects audits and stopping fraud. The researchers used a method called a 'systematic literature review'. This research is about describing things in detail. They got their information from international journals. They used Google Scholar, Scopus and Sinta to find articles from 2022 to 2025. What they found out is that technology like intelligence looking at data, blockchain, robotic process automation and electronic auditing can make internal audits better. These technologies can also make things more transparent. Help stop fraud. However, digital transformation is not easy to do. There are some problems, like auditors not being good enough with technology risks to cybersecurity and organisations not being ready. Digital transformation and internal audits are. Digital transformation can affect fraud prevention. Digital transformation is important for organisations. It can help with internal audits and fraud prevention.