Search Articles & Publications

Showing 387 articles found for "Linear"

CURRICULUM VS REALITY : MEASURING THE EFFECTIVENESS OF ENTREPRENEURSHIP EDUCATION IN CREATING ASPIRING ENTREPRENEURS

Rosmiati, Neni, Rema Mulyani, Ilhamsyah, Rahman, Abdul, Gusyaeri, Muhammad, Nadhira, Elsa, Siva S, Neng, Adam M, M. Cahya
Abstract: This study aims to analyze the influence of entrepreneurship education on entrepreneurial interest among students at Lingga Buana PGRI University Sukabumi. Entrepreneurship is a key driver of economic growth and job creation,… tion, thus higher education institutions need to optimize entrepreneurship education to foster students' entrepreneurial interest. This research employs a quantitative approach with descriptive and correlational design. The population consists of students who have taken entrepreneurship courses, with a sample of 300 respondents selected using proportionate stratified random sampling technique. The research instrument is a structured questionnaire using a 5-point Likert scale that has been tested for validity and reliability. Data analysis technique uses simple linear regression analysis with SPSS version 25 software. The results show that entrepreneurship education has a positive and significant effect on students' entrepreneurial interest with a correlation coefficient (R) of 0.721 and coefficient of determination (R²) of 0.520. This means that 52% of the variation in entrepreneurial interest can be explained by entrepreneurship education. Descriptively, entrepreneurship education received a "Good" rating (mean = 3.78) and students' entrepreneurial interest was in the "High" category (mean = 3.92). This research provides an important contribution to developing more effective entrepreneurship education strategies in higher education institutions.

PENGARUH MODEL PEMBELAJARAN EDUTAINMENT TERHADAP MOTIVASI BELAJAR SISWA PADA MATA PELAJARAN PENDIDIKAN AGAMA ISLAM (PAI) DI SMKN NEGERI 2 NUANGAN KABUPATEN BOLAANG MONGONDOW TIMUR

Kairupan, Maharani, Anwar, Khoirul, Makhshun, Toha
Abstract: Penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran edutainment terhadap motivasi belajar siswa pada mata pelajaran Pendidikan Agama Islam (PAI) di SMKN Negeri 2 Nuangan Kabupaten Bolaang Mongondow Timur.&#8230; r. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada siswa sebagai responden penelitian. Analisis data dilakukan menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, serta uji hipotesis yang meliputi uji t dan uji F dengan bantuan program SPSS versi 25. Hasil penelitian menunjukkan bahwa seluruh item pernyataan dinyatakan valid dan reliabel. Hasil uji normalitas menunjukkan bahwa data berdistribusi normal serta tidak ditemukan gejala multikolinearitas maupun heteroskedastisitas, sehingga model regresi layak digunakan. Berdasarkan hasil uji t, diperoleh nilai signifikansi sebesar 0,001 (< 0,05), yang menunjukkan bahwa model pembelajaran edutainment berpengaruh signifikan terhadap motivasi belajar siswa. Selain itu, hasil uji F menunjukkan nilai signifikansi sebesar 0,000 (< 0,05), yang berarti model pembelajaran edutainment secara simultan berpengaruh terhadap motivasi belajar siswa. Dengan demikian, penerapan model pembelajaran edutainment mampu menciptakan suasana belajar yang menarik, menyenangkan, serta meningkatkan motivasi belajar siswa pada mata pelajaran Pendidikan Agama Islam (PAI).

PENGARUH PEMBIASAAN SHALAT LIMA WAKTU TERHADAP PEMBENTUKAN KARAKTER DISIPLIN DAN RELIGIUS SISWA DI SMP IT WIHDATUL UMMAH KABUPATEN TAKALAR

Sese, Dema, Samsudin, Samsudin, Choeroni, Choeroni
Abstract: Penelitian ini bertujuan untuk mengetahui pengaruh pembiasaan shalat lima waktu terhadap pembentukan karakter disiplin dan religius siswa di SMP IT Wihdatul Ummah Kabupaten Takalar. Penelitian ini menggunakan pendekatan&#8230; kuantitatif korelasional dengan populasi seluruh siswa SMP IT Wihdatul Ummah Takalar. Sampel penelitian ditentukan melalui teknik Proportionate Stratified Random Sampling. Instrumen pengumpulan data menggunakan angket skala Likert, observasi, dan dokumentasi Mutaba’ah Yaumiyah. Data dianalisis melalui uji validitas, uji reliabilitas, uji asumsi klasik, uji T, dan uji F. Hasil uji validitas menunjukkan bahwa seluruh item pertanyaan dinyatakan valid, sedangkan hasil uji reliabilitas menunjukkan bahwa seluruh variabel memiliki nilai reliabel. Hasil uji normalitas, multikolinearitas, dan heteroskedastisitas menunjukkan bahwa data layak digunakan untuk analisis regresi. Hasil uji T menunjukkan bahwa pembiasaan shalat lima waktu berpengaruh signifikan terhadap karakter disiplin dan karakter religius siswa. Selain itu, hasil uji F juga menunjukkan bahwa pembiasaan shalat lima waktu secara simultan berpengaruh terhadap kedua variabel tersebut. Dengan demikian, pembiasaan shalat lima waktu dapat menjadi strategi efektif dalam membentuk siswa yang disiplin, religius, bertanggung jawab, dan berakhlak mulia.

HUBUNGAN ANTARA KEBIASAAN MEMBACA AL-QUR'AN DENGAN KARAKTER ISLAMI SISWA SMA TRISULA KENDAL

Saleh, Asan, Samsudin, Samsudin, Choeroni, Choeroni
Abstract: Penelitian ini bertujuan untuk mengetahui hubungan antara kebiasaan membaca Al-Qur’an dengan karakter Islami siswa SMA Trisula Kendal. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan korelasional.&#8230; sional. Populasi penelitian adalah seluruh siswa SMA Trisula Kendal, sedangkan sampel penelitian berjumlah 40 siswa yang dipilih menggunakan teknik simple random sampling. Teknik pengumpulan data dilakukan menggunakan angket tertutup dengan skala Likert. Analisis data dilakukan menggunakan bantuan program SPSS melalui uji validitas, reliabilitas, normalitas, multikolinearitas, heteroskedastisitas, dan uji korelasi Pearson Product Moment. Hasil penelitian menunjukkan bahwa seluruh instrumen penelitian dinyatakan valid dan reliabel. Hasil uji korelasi memperoleh nilai signifikansi (Sig. 2-tailed) sebesar 0,000 lebih kecil dari 0,05, sehingga menunjukkan adanya hubungan yang signifikan antara kebiasaan membaca Al-Qur’an dengan karakter Islami siswa. Nilai koefisien korelasi sebesar 0,743 menunjukkan hubungan yang kuat dan positif. Artinya, semakin baik kebiasaan membaca Al-Qur’an siswa, maka semakin baik pula karakter Islami yang dimiliki siswa. Dengan demikian, pembiasaan membaca Al-Qur’an dapat menjadi salah satu strategi efektif dalam membentuk karakter Islami siswa di lingkungan sekolah.

THE INFLUENCE OF MACHIAVELLIAN LOVE OF MONEY ON THE ETHICAL PERCEPTION OF ACCOUNTING STUDENTS (A STUDY ON ACCOUNTING STUDENTS OF GORONTALO STATE UNIVERSITY)

Rahma, Siti, Amaliah, Tri Handayani, Lukum, Amir
Abstract: This study aims to analyze the influence of Love of Money and Machiavellian traits on the ethical perceptions of accounting students. The independent variables in this study are Love of Money (X1) and Machiavellian traits&#8230; s (X2), while the dependent variable is the ethical perception of accounting students (Y). This study employs a quantitative approach using a survey method. The population of this study consists of accounting students at Universitas Negeri Gorontalo, with a total sample of 32 respondents selected using purposive sampling technique. Data were collected through the distribution of questionnaires via Google Forms and analyzed using descriptive statistical analysis and multiple linear regression with the assistance of SPSS software.The results of the study indicate that partially, Love of Money has a positive and significant effect on the ethical perceptions of accounting students. This suggests that students perceive money as a motivation to achieve success in an ethical manner. Meanwhile, Machiavellian traits have a negative and significant effect on the ethical perceptions of accounting students, indicating that the higher the tendency toward manipulation and self-interest orientation, the lower the level of ethical perception. Simultaneously, Love of Money and Machiavellian traits have a significant effect on the ethical perceptions of accounting students.

ANALYSIS OF THE EFFECT OF TOTAL MOISTURE (TM), ASH CONTENT (ASH), AND TOTAL SULFUR (TS) ON THE GROSS CALORIFIC VALUE OF COAL SEAM 16 AT PT UNGGUL NUSANTARA

Suratno, Suratno, Sandan, Stephani, Andin, Selma Ayu
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&#8230; 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.

THE EFFECT OF INTERNAL CONTROL AND THE VILLAGE FINANCIAL SYSTEM ON THE MANAGERIAL PERFORMANCE OF VILLAGE OFFICIALS (A Study in the Villages of West Limboto District)

Pratama, Mochammad Arief, Blongkod, Harun, Mahmud, Muliyani
Abstract: This study aims to determine the influence of internal control and the village financial system on the managerial performance of village apparatus in the villages of West Limboto District. This research employed a quantitative&#8230; tative method. The data used in this study were primary data collected through questionnaires distributed to village apparatus in West Limboto District, resulting in a sample of 118 respondents. The sampling technique used was purposive sampling. The analytical tool employed was multiple linear regression analysis. The results indicate that the Village Financial System has a positive effect on the Managerial Performance of Village Apparatus, whereas Internal Control does not have a positive effect on the Managerial Performance of Village Apparatus.

DETERMINANTS OF DIVIDEND POLICY AND ITS IMPLICATIONS FOR STOCK RETURNS: AN EMPIRICAL STUDY OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2019-2024

Munadjat, Baliyah, Gursida, Hari, Indrayono, Yohanes
Abstract: This study aims to analyze the determinants of dividend policy and their implications for stock returns among companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Specifically, the study examines&#8230; examines the effects of Return on Assets (ROA), Current Ratio (CR), Debt-to-Equity Ratio (DER), Sales Growth (SG), and Firm Size (SIZE) on Dividend Payout Ratio (DPR), as well as the impact of DPR on stock returns. The research employs a quantitative approach using secondary data obtained from the annual financial reports of dividend-paying companies listed on the IDX. The sample consists of 822 firm-year observations selected through purposive sampling. Data analysis was conducted using path analysis with multiple regression models, supported by classical assumption tests including normality, heteroscedasticity, multicollinearity, and autocorrelation tests. The results indicate that during the overall period of 2019–2024, ROA, DER, and SG significantly and negatively affect DPR, while CR and SIZE do not have significant effects. Furthermore, CR negatively affects stock returns, whereas SG and DPR have positive and significant effects on stock returns. The findings also reveal that the relationships among financial performance, dividend policy, and stock returns vary across pre-crisis, crisis, and post-crisis periods. Overall, dividend policy plays an important mediating role in influencing stock returns, particularly during and after periods of financial uncertainty. These findings provide valuable insights for investors, corporate managers, and policymakers in formulating dividend and investment decisions under different economic conditions.

THE EFFECT OF AUDITOR EXPERIENCE AND SELF-EFFICACY ON AUDITOR PERFORMANCE AT THE REGIONAL INSPECTORATE OF BONE BOLANGO DISTRICT

Rahman, Wahyuni, Noholo, Sahmin, Danial, Hendra Pratama
Abstract: This study aims to determine the effect of auditor experience and self-efficacy on auditor performance at the Bone Bolango Regency Inspectorate. This study used a quantitative approach with a causal associative method. Data&#8230; ata were collected by distributing questionnaires to 38 respondents selected using a census sampling technique (total sampling). Data analysis techniques included classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-tests and F-tests) using Statistical Package for the Social Sciences (SPSS) version 26 software. The results indicate that, partially, auditor experience has no significant effect on auditor performance, while self-efficacy has a positive and significant effect on auditor performance. Simultaneously, auditor experience and self-efficacy have a significant effect on auditor performance. The coefficient of determination indicates that 73.1% of the variation in auditor performance can be explained by auditor experience and self-efficacy, while the remaining 26.9% is influenced by factors outside the research model.

QUICK RATIO, DEBT TO ASSET RATIO, AND RETURN ON ASSETS DETERMINING FACTORS ON: FIRM VALUE (PBV)

Pratama, Mohamad Yudiansyah, Dama, Hais, Ishak, Idham Masri
Abstract: This study aims to analyze the effect of Quick Ratio (QR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on firm value as measured by Price to Book Value (PBV) in consumer non-cyclical sector companies listed on&#8230; the Indonesia Stock Exchange during the 2021–2024 period. The consumer non-cyclical sector was selected because it consists of companies producing essential goods with relatively stable demand, making it an important sector in the national economy. This research employed a quantitative approach using secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 196 observations. Data analysis was conducted using multiple linear regression analysis with SPSS software, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, Quick Ratio has no significant effect on firm value, indicating that short-term liquidity is not the main consideration for investors in assessing company value. Debt to Asset Ratio also has no significant effect on firm value, meaning that the level of debt dependence does not directly determine market valuation. Meanwhile, Return on Assets has a positive and significant effect on firm value, indicating that profitability is the main factor influencing investor confidence and market value. Simultaneously, Quick Ratio, Debt to Asset Ratio, and Return on Assets have a significant effect on firm value. The coefficient of determination (R²) value of 0.510 indicates that 51.0% of firm value variation can be explained by the three independent variables, while the remaining 49.0% is explained by other factors outside this study.