Abstract:This study examines the readiness of accountants in implementing the Financial Accounting Standards for Private Entities (SAK EP) at the Ponuwa Cooperative of Gorontalo State University using a descriptive qualitative approach…
proach through in-depth interviews, observation, and documentation. The results show that the cooperative is administratively ready to prepare financial statements in the form of Business Income (PHU), capital change reports, and balance sheets in accordance with the SAK EP, which is mandatory under Permenkop UKM No. 2 of 2024. Accountants have accounting competencies and practical experience, supported by local IT systems and Excel, as well as internal supervision from supervisory bodies and university facilities. The main obstacles include uncollectible receivables due to double borrowing by members and a tax system based on the previous year's PHU. Overall, the implementation of SAK EP has effectively improved the transparency and accountability of small savings and loan cooperative financial management.
Abstract:This study aims to analyze the financial distress condition of PT Pertamina Patra Niaga during 2019–2023 using the Springate Score (S-Score) model. Financial distress is a critical stage preceding potential bankruptcy, commonly…
commonly detected through declining liquidity, profitability, and operational capability. This study employed a quantitative descriptive approach using secondary data sourced from audited financial statements. The Springate model, consisting of four key ratios (working capital to total assets, EBIT to total assets, EBT to current liabilities, and sales to total assets), was applied to evaluate the company’s financial stability. The results show fluctuating financial performance. PT Pertamina Patra Niaga was categorized as financially healthy (safe zone) in 2019, 2020, 2021, and 2023, but experienced financial distress in 2022 due to severe liquidity pressure and increased short-term liabilities. The overall average S-Score of 0.9453 places the company in the grey area, indicating potential vulnerability to financial instability. The findings highlight the importance of improving liquidity management, strengthening working capital, and increasing operational efficiency to prevent future distress. Distress dengan Metode Springate Score pada PT Pertamina Patra Niaga Periode 2019–2023
Abstract:Stunting is a chronic nutritional problem threatening Indonesia’s human resource quality. Although the government issued, implementation shows results across regions. This research analyzes and compares stunting reduction…
ion policy implementation in Kuantan Singingi and Rokan Hulu Regencies, Riau Province, using George Edward III’s policy implementation theory. This qualitative research with comparative case study approach employs in interviews, observation, and documentation. Results show both regencies face different challenges in communication, resources, disposition, and bureaucratic structure. Kuantan Singingi experienced increased stunting prevalence from 17.8% (2022) to 23% (2023), while Rokan Hulu successfully reduced from 58.9% (2013) to 17.9% (2021). Implementation success differences are caused by variations in cross-sectoral coordination, resource adequacy, implementer commitment, and bureaucratic structure effectiveness.
Abstract:This study aims to analyze the effect of the application of Culturally Responsive Teaching (CRT) on the learning interest and ability to write narrative texts of grade IV students of UPT SDN 21 Bangkala, Jeneponto Regency.…
ncy. The research background is based on the needs of Indonesian learning that is closer to the students' local cultural experiences so that learning becomes meaningful and relevant. This study uses a quantitative approach with a quasi-experiment design of the non-equivalent control group design that involves two groups, namely the experimental group that received CRT treatment and the control group that used conventional learning. The research instruments included learning interest questionnaires, narrative text writing tests, observation sheets, and documentation. The results showed a significant difference between the two groups after the treatment was given. The average post-test score of the experimental group's writing ability reached 82.14, a significant increase from the pre-test score of 58.71. Meanwhile, the control group only increased from 57.42 to 69.28. The learning interest of students in the experimental group also increased from 62% to 86%, much higher than the control group which only increased from 60% to 71%. The t-test showed a significance value of < 0.05 on both variables, which means that CRT had a significant effect on students' learning interest and narrative text writing ability. Normalized gain analysis corroborated these findings, where the experimental group was in the high improvement category. Overall, this study emphasizes that the integration of local cultural elements through the CRT approach is able to increase student participation, motivation, and academic performance, especially in writing narrative texts. The results of this study imply that CRT is feasible as an alternative to Indonesian learning strategies that are more communicative, contextual, and in favor of the cultural diversity of students
Abstract:This study aims to analyze the relationship between teachers’ professional competence, madrasah culture, and work commitment toward teacher job satisfaction in State Madrasah Tsanawiyah (MTsN) across the Riau Islands Province.…
rovince. The research population consists of teachers from 13 madrasahs, with the sample selected through cluster sampling representing three regional zones: east, central, and west. A total of 90 teachers were sampled, comprising 30 teachers for instrument try-out and 60 teachers as the primary research participants. Using a quantitative method with a correlational approach, this study examines the individual and simultaneous contributions of each variable.The findings indicate that teachers’ professional competence which includes mastery of subject matter, pedagogical skills, and managerial abilities enhances job satisfaction by strengthening confidence and task effectiveness. A strong and consistent madrasah culture characterized by discipline, collaboration, religiosity, and a harmonious work climate also contributes significantly to teacher job satisfaction by fostering a supportive institutional environment. Teacher work commitment likewise plays an important role, as highly dedicated and loyal teachers tend to experience greater job satisfaction. Collectively, the three variables demonstrate a significant combined relationship, reinforcing the notion that job satisfaction results from the interaction of professional, cultural, and psychological dimensions within educational institutions. These findings highlight the need for strengthening teacher competence, institutional culture, and work commitment to develop motivated and high-performing educators
Abstract:This study investigates the impact of Continuous Professional Development (CPD) on shifting teacher beliefs and classroom practices in STEM education at SDN No. 100710 Hapesong Baru.. The research aimed to explore how sustained…
stained professional learning experiences contribute to teachers’ pedagogical transformation from content transmitters to learning facilitators. Employing a qualitative case study design, data were collected through classroom observations, semi-structured interviews, and document analysis involving four STEM teachers who participated in a year-long CPD program. The findings reveal that CPD fostered significant changes in teachers’ beliefs toward student-centered learning and encouraged more interactive, inquiry-based classroom practices. However, challenges such as limited institutional support and resource constraints still hindered full pedagogical implementation. The study highlights the importance of contextualized CPD programs in developing reflective and adaptive STEM educators, offering insights for policymakers and practitioners seeking to enhance teacher professionalism in developing-country contexts.
Abstract:Menstrual pain or dysmenorrhea can cause disruption of daily activities in teenage girls, lessen concentration, and even affect their academic achievement. Lemon aromatherapy is a non-pharmacological method used to reduce…
e dysmenorrhea pain by giving relaxation and analgesic effects with its active compounds, such as limonene and linalool. Based on the data from the World Health Organization (WHO), around 90% of women experience dysmenorrhea, and 10–15% of them suffer from severe dysmenorrhea that requires intervention. This study aims to determine the effect of lemon aromatherapy in reducing the level of dysmenorrhea pain among girls. This study was a quantitative research with a quasi-experimental approach using a one-group pretest-posttest design. The population was all seventh and eighth-grade female students of SMP Negeri 1 Simpang Tiga, Aceh Besar, who experienced dysmenorrhea. A total of 15 respondents were selected using purposive sampling. The study was conducted from May 29 to June 21, 2025. The intervention was carried out by giving lemon aromatherapy on the first to third day of menstruation, once a day intake for about 15 minutes. The pain level was assessed using the Numerical Rating Scale (NRS). The data were analyzed using the Paired Samples T-Test. The results showed that most respondents experienced moderate pain (93.3%) before receiving the treatment, and a small proportion experienced severe pain (6.7%). After receiving lemon aromatherapy, the pain level decreased to mild pain (46.7%) and moderate pain (53.3%). The mean pain score before intervention was 3.07 and decreased to 2.53 after intervention, with a difference of 0.54. The statistical analysis obtained a p-value of 0.001 (p < 0.05), indicating that there was a significant effect of lemon aromatherapy on reducing dysmenorrhea pain. Thus, based on the findings, this study recommends that teenage girls use lemon aromatherapy as an alternative independent treatment to reduce menstrual pain complaints.
Abstract:The purpose of this study was to determine the relationship between online game addiction and emotional changes among school-age children at UPT SDN Garuda Makassar. The phenomenon of increasing gadget and online game use…
e among children has become a major concern because it can affect their emotional and social aspects. This research employed a quantitative method with a descriptive correlational design and a cross-sectional approach. The population consisted of all fifth- and sixth-grade students totaling 37 respondents, with 34 students meeting the inclusion criteria. Data were collected through questionnaires and analyzed statistically using a significance level of 0.05. The results showed that most respondents experienced online game addiction (18 students or 52.9%) and emotional changes (18 students or 52.9%). Based on the bivariate test results, a p-value of 0.007 (p < 0.05) was obtained, indicating a significant relationship between online game addiction and emotional changes among school-age children.
Abstract:Background: Preschool-Aged children, aged 3–6 years, where the preschool period becomes a very fun time and get various new things. The weakness experienced by preschool children is that their immune system is weaker than…
han adults, which makes them more susceptible to infections, as well as the risk of falls and injuries, so they require medical treatment in the hospital. Childern who undergoing treatment at the Puskesmas can cause anxiety for them because they must leave their familiar, safe, loving, and enjoyable home environment. Hospitalization is a planned medical procedure that requires care and treatment but can trigger anxiety in children, both mentally and physically. Anxiety will cause children to become uncooperative and difficult to cooperate with health workers. During this process, children may face traumatic experiences that cause stress. One of the efforts to reduce the level of anxiety is by implementing play therapy, one of which is the coloring play therapy technique. Objective: This research describes the application of coloring play therapy on anxiety levels in preschool-aged children at Padamara Health Center. Methods: This research used a case study research design method. Results: This research indicate that before the intervention score was 25 (moderate anxiety) and after the intervention score was 9 (no anxiety). Conclusion: Coloring play therapy can reduce anxiety levels in preschool-aged children undergoing treatment at Padamara Health Center.
Abstract:English language learning in Islamic colleges faces challenges related to motivation, engagement, and a classroom atmosphere that tends to be monotonous. In today's digital context, Game-Based Learning (GBL) offers an innovative…
novative approach that can change these dynamics through fun and interactive game elements. This study aims to explore the subjective experiences of students at the Susha Siak Islamic College (STAI) in using Gimkit as a game-based English learning medium. The approach used is interpretive phenomenology based on Heidegger's thinking, which focuses on the meaning of participants' life experiences. Data were obtained through in-depth interviews, participant observation, and reflective journals from seven students who actively used Gimkit in their English classes. Data analysis followed Colaizzi's (1978) steps to identify essential themes from the participants' experiences.
The results of the study show three main themes: (1) fun and challenging learning, (2) a more lively and competitive classroom atmosphere, and (3) increased cohesiveness and solidarity among students. The learning experience through Gimkit brings out strong intrinsic motivation, self-confidence, and positive emotional involvement. This study concludes that GBL through Gimkit not only improves the effectiveness of English language learning, but also strengthens the values of togetherness and collaboration in the context of Islamic higher education.