Abstract:This study investigates how capital structure and profitability influence the value of PT Astra Agro Lestari Tbk. It employs a quantitative approach using numerical data, specifically analyzing the company's financial reports…
ports from 2012 to 2021. The findings indicate that capital structure significantly affects the company's value, with a T-test result showing a calculated value of 5.686, which exceeds the t-table value of 1.89458, and a significance level of 0.031 (less than 0.05). Profitability also has a significant impact, with a calculated value of 5.686 surpassing the t-table value of 1.89458 and a significance level of 0.001 (less than 0.05). This suggests that both capital structure and profitability individually affect the company's value. Additionally, when considered together, capital structure and profitability have a combined significant impact on firm value, with a significance level of 0.002 (less than 0.05) and a calculated F-value of 17.413, which is greater than the F-table value of 4.74. This confirms that both factors together significantly influence the company's value
Abstract:This study explores the role of rubrics in improving speaking skills among Generation Z students under the Merdeka Curriculum in Indonesia. By leveraging qualitative research methods, specifically in-depth interviews with…
h experienced English language teachers, the study delves into the practical applications, benefits, and challenges of rubric implementation. The findings reveal that rubrics significantly enhance student performance by providing clear, structured, and detailed feedback, aligning with Generation Z's preference for interactive and visually engaging learning experiences. Additionally, the study highlights the compatibility of rubrics with the objectives of the Merdeka Curriculum, emphasizing student independence and creativity. These insights underscore the necessity for educators to adopt and refine rubric-based assessments to meet contemporary educational goals and the unique characteristics of modern learners.
Abstract:This study aims to explore the implementation of digital media and sales strategies that contribute to increasing the income of fried chicken MSMEs players in Sedong Village, Sedong District, Cirebon Regency. The research…
h method used is descriptive qualitative, with data collection through observation, interviews, and questionnaires. The respondents of the study consisted of fried chicken MSMEs players in Sedong Village. The results showed that the application of digital media, especially through WhatsApp and Facebook applications, had a positive effect on increasing the income of fried chicken MSMEs players. Sales activities that were originally word-of-mouth developed by utilizing digital media. The use of WhatsApp and Facebook not only expanded the range of product information, but also increased sales volume from 30-50 chickens per day to 70-100 chickens per day. Daily net profit also increased significantly, increasing from Rp. 150,000 - Rp. 200,000 to Rp. 300,000 - Rp. 400,000. Although the application of digital media has a positive impact, MSMEs players have also experienced some negative impacts. Additional expenses to buy data packages or internet quotas are one of the obstacles. In addition, concerns about product imitation by competitors and the presence of fictitious purchases are also felt. The conclusion of this study is that the application of digital media, especially through WhatsApp and Facebook, can be an effective strategy in increasing the income of fried chicken fried chicken MSMEs. However, MSMEs players need to consider negative impacts, such as additional costs and more intensive competition, in utilizing digital media as a sales tool.
Abstract:This study aims to improve students' academic achievement by implementing the TAI (Team Assisted Individualization) cooperative learning model. The method used is Classroom Action Research (CAR) conducted over two cycles.…
. Each cycle consists of planning, action implementation, observation, and reflection stages. The subjects of this research are third-semester students totaling 32 individuals. Data were collected through observation and tests using observation sheets and test instruments. Data analysis was conducted qualitatively and quantitatively. The results of the study indicate: 1) There is a significant improvement in students' academic performance from the pre-cycle to cycle 2, indicating that the learning model used is effective in enhancing students' understanding and achievement. 2) Changes in teaching strategies successfully increased the average scores and classical mastery percentages, confirming that adjustments in teaching methods have a positive impact on students' learning outcomes. 3) The number of students who have not reached the learning targets decreased from cycle 1 to cycle 2, indicating an improvement in the quality of learning and the success of additional efforts in addressing learning challenges.
Abstract:This research aims to explore innovation in batik coloring techniques through the collaboration of conventional wax and stamp methods with Shibori resist dyeing, known as Shibotik. Conducted at Batik Komar, the qualitative…
ve approach employed involved participant observation and in-depth interviews. Over a five-month period, the researcher actively engaged in activities at the batik house, observing production processes, interacting with craftsmen, and creating works using Shibotik coloring techniques. The findings reveal that Batik Komar successfully developed Shibotik as an innovative form of textile art. By combining six basic Shibori dyeing techniques—Arashi, Itajime, Kanoko, Kumo, Miura, and Nui—they created new patterns that blend the clarity of traditional batik motifs with the unpredictable edges of Shibori motifs. This collaboration not only produces beautiful and narrative fabrics but also has a positive impact on the community. The increased interest in Shibori, particularly among young entrepreneurs, creates economic opportunities and new jobs. However, suggestions for further research highlight the creative potential of coloring techniques and their economic and cultural impact, particularly on Indonesia's cultural heritage. The study also outlines practical implications, such as enhancing education and training opportunities in batik and Shibori techniques at the local level. Additionally, the emphasis on sustainability suggests investigating the application of Shibori techniques with environmentally friendly principles. In conclusion, Shibotik contributes not only to preserving Indonesia's batik heritage but also opens new potentials in the creative industry. Its novelty lies in cross-cultural collaboration and the creative utilization of coloring techniques, presenting new opportunities for textile art development. The implications can guide further research in the contexts of education and the sustainability of traditional arts.
Abstract:This research explores dispute resolution methods in the field of Sharia economics through the arbitration mechanism. With the rapid growth of Sharia-based financial industries, the need for effective dispute resolution…
in accordance with Sharia economic principles becomes increasingly pressing. Arbitration is considered a relevant alternative compatible with Islamic law in handling Sharia economic conflicts. This study will trace the Islamic legal principles applicable in arbitration and analyze the success and challenges of Sharia economic dispute resolution through the arbitration process. Additionally, the research will review the role of arbitration institutions and regulations supporting Sharia dispute resolution. Thus, this study provides in-depth insights into the potential of arbitration as an effective means of resolving Sharia economic disputes and its contribution to the global development of Sharia-based financial systems.
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 explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
Abstract:This study aims to examine the authenticity of Sahih Bukhari Hadith No. 2112 regarding the right of khiyar through a comprehensive takhrij method to ensure the validity of the evidence in muamalah policy. Additionally, this…
his study examines the mechanism of transmitting legal texts without editorial changes and compares the ijtihad of the four schools of jurisprudence regarding time limits to provide consumer protection solutions in the digital age. The methodology employed is normative legal research using a descriptive-analytical qualitative approach through library research. Data collection techniques involved cataloging hadiths on khiyar from the Kutubus Sittah, identifying the structure of the isnad, and analyzing key vocabulary (mufradat). Data analysis was conducted through stages of isnad criticism to assess the quality of the narrators, systematic analysis of the matn, comparative analysis across schools of thought, and the synchronization of traditional principles with modern economic realities. The research results indicate that the hadiths on khiyar possess exceptional chain of transmission quality within the Silsilah adz-Dzahab tradition, ensuring the text’s accuracy free from distortion over fourteen centuries. Regarding the time limit for khiyar syarat, differing viewpoints were identified: the Shafi’i school limits it to a maximum of three days, while the Maliki school allows a duration of up to 38 days depending on the type of object. In conclusion, the principle of khiyar remains relevant in the digital economy through the transformation of the order cancellation feature as a manifestation of khiyar majelis, as well as the return policy as an application of khiyar aib and khiyar syarat. The implications of this research emphasize that the ethical values of khiyar can serve as a foundation for regulators in refining consumer protection laws to minimize information asymmetry and ensure full consent (antaradin) in every online transaction
Abstract:This study aims to determine the effectiveness of a personal approach in helping elementary school students who experience learning difficulties. The subject of the study was a fifth-grade student with the initials D, who…
o showed obstacles in learning focus, motivation, and independence. The methods used included observation, interviews, and the provision of guidance services in two sessions. The results of the study indicate that a personalized approach can enhance self-awareness, problem-solving skills, and learning focus among students. Additionally, active support from parents and teachers plays a significant role in supporting the success of counseling. This study contributes to counseling practice in elementary schools by emphasizing the importance of empathetic and collaborative individual interventions.