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Pengaruh Aksesibilitas Laporan Keuangan dan Sistem Akuntansi Keuangan Daerah terhadap Good Governance yang Dimediasi oleh Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Bogor)

Diki Susanto, Bambang Pamungkas, David H.M. Hasibuan
Abstract: This study aims to analyze the role of regional financial management accountability as a mediator between the accessibility of regional financial reports and regional financial accounting systems in relation to good governance… rnance in the Regional Apparatus Organizations of Bogor City. Utilizing a quantitative approach, this study employs Structural Equation Modeling (SEM) with the assistance of PLS and IBM Statistics SPSS 26.0 programs for data analysis. The research sample consists of 108 respondents who are employees meeting specific criteria within the Regional Apparatus Organizations of Bogor City. Data collection was conducted through questionnaire distribution to these respondents. The analysis results indicate that regional financial management accountability plays a significant role in mediating the relationship between the accessibility of regional financial reports and regional financial accounting systems towards good governance. These findings suggest that improving the accessibility of financial reports and enhancing regional financial accounting systems can promote the establishment of good governance through increased accountability in financial management. This research provides an important contribution to understanding the factors influencing the realization of good governance at the regional government level and can serve as a reference for policymakers in formulating strategies to improve the quality of governance, particularly in aspects of regional financial management in Bogor City and other regions in Indonesia.

The Effect of Organizational Culture on Employee Performance Mediated by Work Motivation at PT. Permodalan Nasional Madani Cianjur Branch

Tarjono
Abstract: This study aims to examine the effect of organizational culture on employee performance through employee work motivation at PT. Permodalan Nasional Madani Cianjur Branch. The research employs a quantitative approach using… g Structural Equation Modeling (SEM) implemented through the SmartPLS program. The population of interest comprises all employees of PT. Permodalan Nasional Madani Cianjur Branch, with a sample consisting of 102 respondents. Data collection was conducted through online questionnaire distribution, ensuring wide and efficient coverage.The analysis results demonstrate that work motivation plays a significant role in mediating the influence of organizational culture on employee performance at PT. Permodalan Nasional Madani Cianjur Branch. This finding underscores the importance of work motivation as an intervening variable in the relationship between organizational culture and employee performance.The Direct Effect Analysis yielded several important findings. First, the relationship between Organizational Culture (OC) and Work Motivation (WM) shows positive and significant results, with an Original Sample (Path) value of 0.693, t-Statistics of 10.788, and P-Values of 0.000. This indicates that organizational culture has a strong and direct influence on employee work motivation.Second, the relationship between Organizational Culture (OC) and Employee Performance (EP) also shows positive results, albeit with a lower level of significance. The Original Sample (Path) value of 0.068, t-Statistics of 1.949, and P-Values of 0.052 indicate a positive influence, though at the threshold of statistical significance.Lastly, the relationship between Work Motivation (WM) and Employee Performance (EP) demonstrates highly positive and significant results. With an Original Sample (Path) value of 0.760, t-Statistics of 13.294, and P-Values of 0.000, this finding affirms the crucial role of work motivation in enhancing employee performance.In conclusion, this research highlights the importance of organizational culture and work motivation in the context of employee performance at PT. Permodalan Nasional Madani Cianjur Branch. These findings provide valuable insights for management in designing strategies to improve employee performance through strengthening organizational culture and enhancing work motivation.

Pengaruh antara Penerimaan Diri terhadap Penyesuaian Diri pada Istri yang Tinggal dengan Mertua di Desa X Kabupaten Gresik

Andissa Layyanah Putri, Awang Setiawan Wicaksono
Abstract: Marital relationships do not always run smoothly and harmoniously, some problems can occur when married, one of which is about differences of opinion with in-laws. This study was conducted with the aim of determining the… effect of self-acceptance on self-adjustment in wives who live with in-laws in village X, Gresik Regency. The sampling technique used purposive sampling technique, with the research sample being 46 wives who live with the husband's parents' family with a marriage age of less than ten years. The measuring instruments used were the Self-Adjustment Scale and the USAQ Self-Acceptance Scale (Unconditional Self-Acceptance Questionnaire). The data analysis used was simple regression analysis. The results of the data analysis showed the effect of the self-acceptance variable on the self-adjustment variable of 33.4%. This study showed that the subject had self-acceptance with self-adjustment in the moderate category, meaning that the lower the self-acceptance, the lower the self-adjustment in the daughter-in-law. Likewise, the higher the self-acceptance, the higher the self-adjustment in the daughter-in-law.

Pengaruh Kebijakan Investasi, Kebijakan Dividen, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Sektor Perbankan di Bursa Efek Indonesia (BEI) Periode 2021-2023

Ni Putu Emy Juniarti, Komang Asri Pratiwi, I Nyoman Wahyu Widiana
Abstract: The rapid development of globalization compels companies to enhance the quality of their products and services to compete in the market. The primary goal of companies is to maximize corporate value, which reflects the well-being… ll-being of shareholders and attracts investors’ interest. Corporate value is often gauged by the stock price in the capital market, making it crucial for companies to plan sound financial strategies. This research focuses on the banking sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, evaluating the influence of investment policy, dividend policy, and profitability on corporate value. The study employs a descriptive quantitative method using secondary data from the companies’ financial reports. Multiple linear regression analysis is used to assess the relationships between these variables. The results indicate that investment policy and profitability have a positive but not significant effect on corporate value, while dividend policy has a significant positive impact. Corporate value is also affected by stock price fluctuations, which are often inconsistent. These findings affirm that dividend policy is a crucial factor in enhancing corporate value, while investment policy and profitability, although important, do not have a significant impact within the study period. Overall, these independent variables collectively have a significant influence on corporate value in the banking sector on the IDX. This research provides insights for company management in formulating effective strategies to increase corporate value.

Hak Perempuan dalam Amar Putusan Cerai Menurut Perspektif Maqashid Syari’ah pada Pengadilan Agama Kuala Tungkal Kelas 1B

Heryani, M. Hasbi Umar, Bahrul Ulum
Abstract: This study discusses women’s rights in divorce decisions at the Kuala Tungkal Class 1B Religious Court based on the perspective of Maqashid Syari’ah. Women’s rights decided in divorce, such as iddah maintenance, mut’ah,… t’ah, child custody, and property division, are analyzed in terms of their suitability with the main objectives of Islamic law, namely protection of religion, soul, descendants, mind, and property (Maqashid Syari’ah). This research uses qualitative methods with the normative legal approach. to examine court decisions and how the laws applied reflect the principles of Maqashid Syari’ah. The results of the study indicate that divorce decisions at the Religious Court have considered women’s rights proportionally, although there is still room for further adjustment to be more in line with the essence of Maqashid Syari’ah, especially in terms of economic protection and gender justice. This study recommends the need to strengthen the integration between positive law and sharia principles to better guarantee women’s welfare after divorce.

Analisis Framing Pemberitaan Online Amsakar Achmad sebagai Calon Walikota Batam Potensial pada Media Online Batampos.co.id dan Batamnews.co.id

Riswandi, Sholihul Abidin, Lingga Angling Wulung, Anisa Rifqi Aulia, Encah Herlina
Abstract: This study aims to identify and analyze the framing used by BatamPos.co.id and BatamNews.co.id in their coverage of Amsakar Achmad as a candidate for Mayor of Batam, compare the framing  employed by these two media outlets,… ets, and assess the impact of such framing  on public perception. This qualitative research utilizes framing  analysis based on framing theory. Primary data consists of news articles from BatamPos.co.id and BatamNews.co.id published during the period of May-June 2024. Secondary data is derived from literature related to framing theory and previous studies. Data collection was conducted through purposive sampling, and analysis was performed by identifying main themes, categorizing the news coverage, and evaluating the impact of framing  on public perception. The analysis reveals that the framing  of news about Amsakar Achmad on BatamPos.co.id tends to emphasize strong political support, popularity, and Amsakar’s concrete visions and programs. In contrast, BatamNews.co.id focuses more on Amsakar’s direct interactions with the public, local community support, and political communication. Both media construct a positive image of Amsakar, albeit with different approaches. BatamPos.co.id creates the perception that Amsakar is a strong candidate with solid political backing and a clear plan for Batam’s progress, while BatamNews.co.id portrays Amsakar as a leader who is close to the people, adaptive, and collaborative. This research provides insights into how media framing can influence public perception of political candidates.

The Effect of Learning Interest and Learning Discipline on Student Learning Outcomes in Informatics Class X SMA Negeri 8 Pontianak

Dewi Sulistiyarini Ismaya, Ferry Marlianto, April Hepytasa, Siti Munfarida, Nadya Aulia, Agustinus Alan Dwitama Putra, Kelvian Nandus Tijak, Estikrilasa
Abstract: The world of education is currently developing, various kinds of innovation and renewal are carried out to improve the quality and quantity of education. Various breakthroughs have also been made both in curriculum development,… opment, learning innovation, and the provision of educational facilities and infrastructure needed to improve the quality of education itself. The method used in this study is a quantitative descriptive method with an Ex Post Facto approach. The population of this study is class X students of SMA Negeri 8 Pontianak for the 2023/2024 school year.The data collection techniques in this article are direct communication techniques and also use questionnaires. The validity test of the instrument is used to assess whether the instrument can accurately disclose the data of the variable being studied. The validity of the content and construct was assessed through expert assessment by three validators, consisting of two IT lecturers and one Informatics teacher, to evaluate the suitability of the questionnaire about learning interests and learning disciplines. The data from this research includes information about students of SMA Negeri 8 Pontianak class XA, XB, XC, XD, XE, XF, XG, XH, XI which amounted to 322 students who had previously been observed, this was done to find out the problems at SMA Negeri 8 Pontianak before a study was conducted. The research carried out included one bound variable, namely Learning Outcome (Y), and two independent variables, namely Learning Interest (X1) and Learning Discipline (X2) Variable Data for X1 and X2 was obtained from a questionnaire with a likert scale answer model of 4 (four) alternative answers that were distributed according to the sample needs to 167 students who were the research sample.

Pengembangan Media Pembelajaran Interaktif Berbasis Android pada Mata Pelajaran Informatika Kelas VII di SMP Negeri 2 Kota Pontianak

Ferry Marlianto, Henny Puspitasari, Meli Hawani Septiani, Nia Naniati, Feronika Mila, Mursidarti, Kiki Rianti
Abstract: The media act as a go-between for the person sending the word and the person receiving it. “Media” refers to the people, things, or events that work together to create a setting that helps students learn facts, skills, or… s, or attitudes. A Research and Development (R&D) methodology was used for this study. An R&D methodology is a set of activities or procedures that are used to make a new product or improve a current product so that it will persist in the future. The ADDIE development approach was used for the study, which combines the research and development (R&D) stages. To make learning plans for things, the ADDIE method is used. ADDIE stands for Analysis, Design, Development, Implementation, and Evaluation. What the study found the goal of making Android-based engaging learning materials for class VII Informatics topics at SMP Negeri 2 Pontianak City is to give students an interesting and useful way to learn. The Android operating system is based on a Graphical User Interface (GUI), which makes it easy for students to see how the system works on the outside. This makes using Android smartphones as teaching tools very helpful. Additionally, the portability and wide availability of Android tablets make it easy for students to access educational materials without being limited by time or space. The goal of making engaging learning materials about informatics for high school students in the seventh grade at SMP Negeri 2 Pontianak City is to make learning fun and useful. The Android operating system is based on a Graphical User Interface (GUI), which makes it easy for students to see how the system works on the outside. This makes using Android smartphones as teaching tools very helpful.

Strategi Manajemen Humas dalam Menaikkan Jumlah Siswa di SMP Negeri 6 Satap Baraka

Alda, Muh. Ardiansyah, Sumarlin Mus
Abstract: This research examines Public Relations Management Strategies to Increase the Number of Students at SMP Negeri 6 Satap Baraka. The study focuses on how public relations management strategies enhance student enrollment at… SMP Negeri 6 Satap Baraka, including supportive and inhibiting factors affecting the implementation of these strategies. The approach used is qualitative with a descriptive analysis. Data sources include the school principal, vice principal, PR team, committee, and the community. Data collection methods consist of interviews, observations, and documentation. Data analysis techniques involve data collection, data reduction, data display, and conclusion drawing. The results of this study indicate that public relations management strategies to increase student enrollment at SMP Negeri 6 Satap Baraka include: 1) Operational Strategies such as the PR team having specific efforts or mechanisms to manage PR programs involving the community and school committee; 2) Persuasive and Educational Strategies including distributing brochures containing the school's vision, mission, and advantages, as well as conducting socialization to emphasize the importance of education for children; 3) Social Responsibility Strategies like door-to-door visits to maintain relationships between the school and the community, and participating in community and institutional activities; 4) Collaboration Strategies involving partnerships with local health centers and participating in community work activities; 5) Supporting factors such as community support and maintaining harmonious relationships fostering good school credibility; 6) Inhibiting factors such as inadequate road infrastructure and the majority of parents being farmers, making it difficult to reach them. The triggering factor discouraging enrollment in this school is the presence of more competitive schools with larger student bodies and an Islamic environment.

Meta-analisis Kemampuan Kognitif Siswa dalam Pembelajaran Fisika dengan Model Problem Based Learning (PBL)

Analiatus Shofiyah, Suprianto, Riskiyana Vajari, Moh. Nawafil Zain Robiz
Abstract: Physics education in schools often faces challenges in terms of student engagement and understanding due to the abstract nature of the concepts and the high analytical skills required. Conventional, non-interactive teaching… ing approaches tend to be ineffective in addressing these issues. This study aims to evaluate the effectiveness of the Problem Based Learning (PBL) model in enhancing students’ cognitive abilities in learning Physics through a meta-analysis. The PBL model emphasizes student-centered learning, where students are invited to solve real and relevant problems, thus increasing engagement and deeper conceptual understanding. Data were collected from 20 research articles published between 2017 and 2024, which discuss students’ cognitive abilities and the PBL approach. The meta-analysis results show that PBL has a significant effect on improving students’ cognitive abilities in Physics, with 13 articles showing high effect sizes, 3 articles moderate effect sizes, and 4 articles low effect sizes. PBL has proven effective in developing students’ critical, creative, and analytical thinking skills. Additionally, PBL enhances students’ active participation in the learning process and facilitates the understanding and application of Physics concepts in various practical situations. This study asserts that PBL is an effective method for improving students’ cognitive abilities in learning Physics at the high school level, by fostering critical thinking, communication, and practical knowledge application skills. These findings underscore the importance of using innovative learning models such as PBL to advance Physics education and improve student learning outcomes.