Abstract:This research was undertaken to analyze the influence of the Wordwall application on the speaking skills of eleventh-grade students at SMAN 1 Ciruas. Consequently, Wordwalluantitative methodology and a quasi-experimental…
design involving 82 participants, organized into two equally sized groups, namely the experimental and control groups. Data collection was conducted through speaking assessments administered prior to and following the treatment. The findings showed that students who received the treatment achieved better improvement in speaking skills than those in the control group. The average score achieved by the experimental group increased from 63.90 to 83.12, whereas the control group’s mean score rose from 66.15 to 74.34. The hypothesis test results revealed a significance value below 0.05 (p < 0.001), providing evidence of a statistically significant difference between the groups. The results point to the fact that the Wordwall application was effective in enhancing students’ speaking skills.. Consequently, Wordwall can be considered an effective technology-based learning tool for promoting speaking skill development in English language learning.
Abstract:This study examines the development of fiscal decentralization and its relationship to regional financial independence in Indonesia through a systematic literature review. The objective is to synthesize empirical and conceptual…
ceptual findings published between 2017 and 2026 concerning the determinants, measurement, and consequences of regional financial independence, particularly the role of local own-source revenue (PAD), intergovernmental transfers, and capital expenditure. Using a systematic search of Scopus, Google Scholar, and Garuda databases, 30 relevant articles were screened, selected, and analyzed following defined inclusion and exclusion criteria. The review finds that fiscal decentralization consistently strengthens local revenue mobilization and administrative accountability when accompanied by adequate institutional capacity, transparent governance, and effective management of natural and economic resources. However, the effectiveness of decentralization varies considerably across regions due to disparities in economic potential, human resources, and political commitment. The synthesis further shows that financial independence positively affects the quality of public services and regional economic growth, although the relationship is moderated by expenditure efficiency and governance quality. The novelty of this review lies in its integrative framework linking revenue-side determinants, expenditure behavior, and governance mechanisms within a single analytical narrative, an integration rarely addressed jointly in prior single-country studies. The findings offer practical implications for policymakers designing fiscal transfer formulas and for future researchers seeking to test moderating variables such as digitalization and institutional quality in the fiscal decentralization–financial independence nexus.
Abstract:Science education at the elementary school level plays a crucial role in fostering scientific thinking, curiosity, and problem-solving skills from an early age. Nevertheless, science instruction in elementary schools often…
en remains teacher-centered, verbalistic, and insufficient in promoting meaningful scientific literacy. In response to these challenges, neuroscience provides a theoretical and empirical foundation for designing learning media that align with how the brain processes, stores, and retrieves information. This study aims to systematically examine the integration of neuroscience principles into science learning media and their effects on elementary students' scientific literacy. A Systematic Literature Review (SLR) was conducted using the PICO framework (Population, Intervention, Comparison, Outcome). Relevant peer-reviewed studies published between 2019 and 2024 were retrieved from Scopus, Google Scholar, ERIC, and DOAJ databases. The review followed four stages: identification, selection, quality appraisal, and thematic synthesis. The results indicate that neuroscience-based interventions—such as Augmented Reality (AR), Brain-Based Learning (BBL), interactive multimedia, and multisensory instructional strategies—consistently improve students' motivation, attention, conceptual understanding, critical thinking, and scientific literacy compared to conventional instructional approaches. The novelty of this study lies in its systematic synthesis of neuroscience-based science learning media through a PICO-oriented framework, highlighting the interaction between cognitive, affective, and technological dimensions of learning. The findings provide important implications for science education, particularly in guiding the development of neuroscience-informed learning media and instructional designs to enhance scientific literacy in elementary schools.
Abstract:The Impact of Problematic Learning Styles on Learning Outcomes in My Country Cultural Diversity Teachers and Teaching Education Dissertation Pacuan University. 2566 This study is a quasi-experimental study using traditional…
nal and problem-based learning models to investigate how cultural diversity sub-factors affect learning outcomes in My Country State School in Bokor IV C 78 Problem-based learning models have more requirements than traditional control class learning problems based on the experimental class model compared to the model. Because the results of both samples are lower than the L table, they have a high N value, so to find out whether the sample <0.148 is distributed in normal class groups, the researcher conducted an additional normality test using the Liliefors test hypothesis test of 7.42843 is greater than 1.9944 in the table, therefore the alternative hypothesis is accepted and the null hypothesis H0 is rejected Based on the above findings, the problem-based learning model is more effective than the traditional approach. diversity in my country.
Abstract:This study aims to investigate the dynamics of tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period, with a focus on the influence of profitability, company size,…
earnings management, and sales growth. Using a quantitative method, hypothesis testing was conducted based on secondary data collected from the financial statements of energy companies. Through a purposive sampling approach, the analysis included 20 companies, resulting in a dataset consisting of 73 observations. The analysis revealed several interesting findings: profitability did not show a significant effect on tax avoidance, while company size was found to have a significantly positive impact. Meanwhile, earnings management did not significantly contribute to tax avoidance, and sales growth demonstrated a significantly negative relationship with tax avoidance. These findings enrich the understanding of the factors influencing tax strategies in Indonesia's energy
Abstract:The purpose of the study was to determine the Quality of Service affecting Prepaid Electricity Customer Satisfaction in North Gunungsitoli District, Gunungsitoli City, to realize this goal, data collection techniques were…
e carried out by distributing questionnaires to respondents of prepaid electricity customers. This type of research is quantitative based on obtaining data in the form of numbers obtained by distributing questionnaires. From the results of the hypothesis test (t test) it was found that the accepted hypothesis was ha, where there was an influence of service quality on prepaid electricity customer satisfaction in North Gunungsitoli District, Gunungsitoli City, and from the results of the Determination coefficient test obtained a value of 71.1%. This can be interpreted that the satisfaction of Prepaid Electricity customers in North Gunungsitoli District, Gunungsitoli City is influenced by service quality by 71 percent. Based on the results of the T Variable X test of service quality, a calculated value = 7.515 was obtained with a signification level of 0.000. Using a signification limit of 0.05 we get a table t of 1.697. Which signifies that tcount > t table, which means Ho rejected Ha accepted.
Abstract:This research aims to determine how the effect of using the look and say method on learning acheivemnt reading comprehension for class VIII D students of SMPN 1 Konawe. The researcher problems were “Is there any significanct…
icanct effect on students’ English reading comprehension before and after taught by using look and say strategy? And Is there any significant difference on students’ English reading comprehension taught by using look and say strategy and those are not?”. This research uses a type of pre-experimental design research with One Group Pretest-Posttest Design. The subjects of this study were students of class VIII D SMPN 1 Konawe totally was 22 students. Data collection techniques were carried out using tests those are pretest, treatment, and posttest. The data collected were analyzed quantitatively using descriptive statistics and inferential statistics. The researcher used theory of Edhitin (2000) to analyzed the data. The results of quantitative analysis show that the results of descriptive statistical data shows that there are differences in the learning acheivement of students' reading comprehension which are marked by the mean score of students who are in the implementation the pretest was 56,59 while in the posttest the students' average score was 70,91. The results of inferential statistical data show that t test > t table or 6,539 > t table = 2,086 if viewed from the results of the pretest and posttest hypothesis tests it is known that t test > t table or 7,936 > 2.086, it can be concluded that H0 is rejected and Ha is accepted. This means that there is an influence of look and say methode on the reading comprehension learning achievement of class VIII D students of SMPN 1 Konawe.
Abstract:Changes resulting from the learning process can be seen in the cognitive, affective, and psychomotor domains. The aim of this research is to determine differences in learning outcomes for the subthemes of plant growth and…
d development through the Problem-Based Learning and Discovery Learning models. This research was carried out at Ciasmara 01 State Elementary School, Bogor Regency, Class IV A, and IV B in November, the odd semester. The research instrument uses pretest and posttest instruments which produce an N-Gain calculation for the Project Based Learning model of 80 with high criteria and an N-Gain value for the Problem Based Learning model of 73 with very high criteria. So the N-Gain in the experimental class with the Problem Based Learning model is greater than the control class with the Discovery Learning model. The researcher also carried out a normality test with the Lilliefors test for both samples having a normal distribution because the values for both samples were smaller than the L table. In the Problem-Based Learning class group, the value Lcount ≤ Ltable was obtained, namely 0.028 ≤ 0.189, and in the discovery learning class group, the value Lcount ≤ Ltable was obtained, namely 0.041 ≤ 0.189. Then, in the homogeneity test, the data is homogeneous because it is smaller than X2table, a value of 0.75 ≤ 5.991 is obtained. Furthermore, in the hypothesis test, the count of 7.29 was greater than the table of 2.01808, indicating that H0 (null hypothesis) was rejected and Ha (alternative hypothesis) was accepted. Based on the research results above, it can be stated that the problem-based learning and discovery learning models have differences in learning outcomes for the sub-theme of gratitude for diversity, in other words, the problem-based learning model is more effective than the discovery learning model for the sub-theme of gratitude for diversity.
Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:This study aims to determine the significant relationship between Christian Religious Education and the Formation of Spirituality of VIII-grade Students at SMP Negeri 1 Pulau-Pulau Batu, South Nias, Academic Year 2022/2023.…
23. The population in this study were all VIII-grade students at SMP Negeri 1 Pulau-Pulau Batu, totaling 25 people, because the population was small, namely only 25 people, the entire population became the research sample, namely 25 people. This study used a quantitative method with SMART PLS software data processing. The method of collecting data as a result of the study was a questionnaire using a Likert scale with 4 answer options. The results of the study in measuring validity where the outer loading results of all indicators were > 0.7, this indicates that all indicators of variables X and Y can represent the latern variable (construct). Likewise, reliability where CA, RO, CR, > 0.7 and AVE > 0.5, shows that all indicators are reliable, so this result can be continued with hypothesis testing which shows that there is a relationship between Christian Religious Education and the Formation of Student Spirituality with T. statistic > T. table, namely 2.109 > 1.96 and p. value 0.035 > 0.05. The conclusion of this study shows that there is a relationship between Christian Religious Education and the Formation of Student Spirituality. (X) with Spiritual Formation (Y) but not significant.