Abstract:This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated…
iated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size alone does not positively impact stock performance. Furthermore, the study demonstrates that growth in cash flow does not significantly moderate the relationship between company size and stock performance. This suggests that external factors, such as regulatory changes or market sentiment, may play a more decisive role. The results underscore that cash flow, while an important indicator of financial health, does not enhance the influence of company size on stock performance, particularly in certain industries where external conditions prevail. This underscores the need for a more comprehensive evaluation approach that considers a broader range of factors when assessing stock performance. It's time to move beyond traditional metrics like profitability and cash flow growth and equip ourselves with a more robust set of tools for analysis. Ultimately, this research advocates for a multifactorial approach to stock performance evaluation, emphasizing the importance of understanding the interplay between various variables, including industry trends and macroeconomic conditions. By adopting this comprehensive perspective, investors and analysts can make more informed decisions and strategies, enhancing their ability to navigate the complexities of the financial markets.
Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:This research investigates the impact of fiscal policy on economic growth in Indonesia. The study was carried out by analyzing the implementation of public expenditure policies, tax reforms and subsidies implemented by the…
he government in several time periods. Macroeconomic data such as Gross Domestic Product (GDP), inflation rate, investment and household consumption are used to evaluate the effectiveness of fiscal policy in responding to domestic and global economic conditions. The findings show that fiscal policy has a significant impact on economic growth, particularly through increasing infrastructure investment and tax incentives for the private sector. However, challenges such as transparent public budget management and long-term policy consistency need to be addressed to maximize the contribution of fiscal policy to inclusive and sustainable economic growth. Policy recommendations include expanding infrastructure investment, further tax reform to increase efficiency, as well as improvements in public budget management. The implication of this research for national economic policy is the importance of maintaining policy consistency and improving inter-institutional coordination to achieve the goal of sustainable economic development in Indonesia.
Abstract:Pendidikan di sekolah dasar merupakan tahap kritis dalam membentuk pondasi akademik dan perkembangan sosial anak-anak. Penelitian ini bertujuan untuk mengeksplorasi efektivitas strategi pembelajaran inovatif dalam meningkatkan…
katkan kualitas pendidikan di sekolah dasar. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan fokus pada analisis studi kasus di beberapa sekolah dasar yang menerapkan strategi inovatif. Data dikumpulkan melalui wawancara mendalam dengan guru dan siswa, observasi langsung, serta analisis dokumen terkait. Hasil penelitian menunjukkan bahwa berbagai jenis strategi inovatif seperti flipped classroom, pembelajaran berbasis proyek, dan cooperative learning berhasil meningkatkan motivasi dan partisipasi siswa, serta hasil belajar akademik mereka. Respons positif dari guru dan siswa terhadap metode-metode inovatif ini juga tercatat dalam penelitian ini. Diskusi mengenai temuan ini menunjukkan konsistensi dengan teori-teori pembelajaran seperti konstruktivisme dan teori pembelajaran aktif. Kesimpulannya, implementasi strategi pembelajaran inovatif memiliki implikasi yang signifikan bagi peningkatan kualitas pendidikan di sekolah dasar, dengan mempersiapkan siswa untuk menghadapi tantangan masa depan dengan lebih baik melalui pembelajaran yang lebih bermakna dan relevan.
Abstract:Pematang Johar, sebuah desa yang berkembang pesat di Kecamatan Labuhan Deli, Kabupaten Deli Serdang, Sumatera Utara, menghadapi tekanan lingkungan yang meningkat akibat alih fungsi lahan, berkurangnya ruang terbuka hijau,…
, dan genangan air yang berulang pada musim hujan. Kegiatan pengabdian ini bertujuan memperkenalkan revitalisasi infrastruktur hijau sebagai solusi inovatif untuk memperkuat ketahanan lingkungan di tingkat lingkungan permukiman. Metode yang digunakan meliputi tahap persiapan, koordinasi dengan aparat desa, sosialisasi partisipatif, demonstrasi praktis pembuatan lubang resapan biopori, sumur resapan, dan taman hujan, serta evaluasi melalui instrumen pretest-posttest. Kegiatan diikuti oleh 42 peserta yang terdiri dari perangkat desa, anggota karang taruna, dan ibu rumah tangga. Hasil kegiatan menunjukkan peningkatan skor pemahaman rata-rata peserta secara signifikan, dari 40% sebelum kegiatan menjadi 84% setelah kegiatan, serta peserta menunjukkan minat yang tinggi untuk menerapkan teknik tersebut secara mandiri. Kegiatan ini menyimpulkan bahwa intervensi infrastruktur hijau yang murah dan partisipatif dapat ditransfer secara efektif kepada masyarakat serta berkontribusi menurunkan risiko banjir sekaligus memulihkan fungsi ekologis di skala lingkungan permukiman.
Pematang Johar, a rapidly developing village in Labuhan Deli Subdistrict, Deli Serdang Regency, North Sumatra, faces increasing environmental pressure from land-use conversion, reduced green open space, and recurrent waterlogging during the rainy season. This community service activity aimed to introduce green infrastructure revitalization as an innovative approach to strengthen local environmental resilience. The method consisted of preparation, coordination with village authorities, participatory outreach (sosialisasi), practical demonstration of biopore infiltration holes, recharge wells, and rain gardens, and evaluation through pretest-posttest instruments. The activity involved 42 participants consisting of village officials, youth organization members, and housewives. Results showed a substantial increase in participants' average understanding score, from 40% before the activity to 84% afterward, and participants expressed strong interest in applying the techniques independently. The activity concludes that low-cost, participatory green infrastructure interventions can be effectively transferred to communities and contribute to reducing flood risk while restoring ecological function at the neighborhood scale.
Abstract:Penelitian ini bertujuan untuk menganalisis peran Lembaga Pemberdayaan Masyarakat Desa dalam mewujudkan tata kelola pemerintahan desa yang partisipatif di Desa Tanjung Besar Kecamatan Mekakau Ilir Kabupaten Ogan Komering…
Ulu Selatan. Penelitian menggunakan metode kualitatif dengan pendekatan ilmu pemerintahan (Pendekatan Pembangun), dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi terhadap pemerintah desa, LPM, kepala dusun, masyarakat, dan akademisi. Hasil penelitian menunjukkan bahwa peran LPM telah berjalan, ditinjau dari indikator harapan sebagai penghubung antara pemerintah desa dan masyarakat dalam mendorong partisipasi, indikator norma yang didasarkan pada aturan yang berlaku meskipun penerapannya masih fleksibel, serta indikator wujud perilaku yang terlihat dalam keterlibatan LPM pada musyawarah, pembangunan, dan gotong royong. Namun, pelaksanaan peran tersebut belum optimal karena belum merata di seluruh wilayah desa. Pada indikator penilaian dan sanksi, evaluasi telah dilakukan oleh pemerintah desa dan masyarakat, tetapi sanksi masih bersifat informal. Kondisi ini menunjukkan bahwa peran LPM perlu ditingkatkan agar partisipasi masyarakat dalam tata kelola pemerintahan desa dapat berjalan lebih optimal dan merata.
Abstract:Penelitian ini bertujuan untuk menganalisis pelaksanaan tugas dan fungsi Badan Permusyawaratan Desa (BPD) Desa Pengujan dalam penyelenggaraan pemerintahan desa berdasarkan Peraturan Menteri Dalam Negeri Nomor 110 Tahun 2016.…
016. Penelitian ini menggunakan pendekatan kualitatif dengan desain deskriptif. Data dikumpulkan melalui wawancara mendalam, observasi, dan studi dokumentasi dengan melibatkan kepala desa, anggota BPD, perangkat desa, serta perwakilan masyarakat. Hasil penelitian menunjukkan bahwa BPD Desa Pengujan secara normatif telah menjalankan fungsi-fungsi utamanya, seperti penyerapan aspirasi masyarakat, penyelenggaraan musyawarah desa, pembahasan peraturan desa, serta pengawasan terhadap kinerja pemerintah desa. Namun, efektivitas pelaksanaan fungsi tersebut masih menghadapi berbagai kendala, antara lain keterbatasan kapasitas sumber daya manusia, ketimpangan partisipasi masyarakat, serta kesenjangan antara prosedur formal dan praktik substantif. Pengawasan BPD cenderung bersifat administratif, sementara partisipasi masyarakat dalam proses legislasi desa belum sepenuhnya inklusif. Penelitian ini menyimpulkan bahwa penguatan peran BPD tidak hanya memerlukan kepatuhan terhadap regulasi, tetapi juga peningkatan kapasitas kelembagaan, transparansi, dan mekanisme partisipasi masyarakat yang lebih substantif.
Abstract:Studi ini meneliti bagaimana frasa deiktik digunakan dan apa artinya dalam artikel berita berjudul “Indonesia Siap Meluncurkan Program Makan Gratis Ambitius untuk Memerangi Stunting.” Tujuan utamanya adalah untuk menemukan…
emukan berbagai jenis kekurangan dan memahaminya secara bermakna, menggunakan gagasan dari Levinson (1983) dan Huang (2014). Hasil penelitian menunjukkan bahwa terdapat lima jenis deiksis dalam artikel tersebut: persona, temporal, misalnya; spasial; wacana; dan sosial. Ini berarti bahwa deiksis persona lebih umum daripada yang lain dari waktu ke waktu, yang menunjukkan bahwa fleksibilitas ini terutama memengaruhi partisipan. Pentingnya ekspresi deiktik berasal dari perannya dalam menghubungkan kata-kata dengan situasi di mana kata-kata tersebut digunakan. Studi ini juga menunjukkan bagaimana analisis semantik dan pragmatik terhubung ketika menjelaskan deiksis, dengan makna semantik yang lebih umum dan makna praktis yang berubah berdasarkan situasi. Oleh karena itu, kedua perspektif tersebut diperlukan untuk memahami bagaimana bahasa digunakan. Pada akhirnya, deiksis memainkan peran kunci dalam pelaporan berita karena membantu menyajikan informasi secara jelas dan membuatnya lebih mudah dipahami oleh masyarakat. Mempelajari cara menafsirkan frasa deiktik dapat meningkatkan pemahaman pembaca terhadap berita. Ini berarti menemukan penyebutan yang terhubung dengan bagian teks lainnya.
Abstract:The rapid advancement of artificial intelligence (AI) has significantly impacted the healthcare sector, particularly in supporting the early detection of diabetes; however, many AI models still face challenges due to their…
ir black-box nature, where decision-making processes are not easily understood. This study aims to compare two Explainable Artificial Intelligence (XAI) methods, namely Local Interpretable Model-Agnostic Explanations (LIME) and SHapley Additive Explanations (SHAP), in interpreting the prediction results of an Artificial Neural Network (ANN) model using the Diabetes Health Indicator dataset. Prior to modeling, the data were preprocessed through cleaning and normalization to ensure quality and consistency. The trained ANN model was then analyzed using LIME and SHAP to evaluate the contribution of each feature to the prediction outcomes. The results show that both methods are capable of providing meaningful and interpretable explanations, although SHAP demonstrates more consistent and stable interpretations across the dataset. These findings highlight the importance of integrating XAI techniques to enhance model transparency, thereby increasing trust and supporting more reliable decision-making in clinical settings, particularly for diabetes diagnosis.
Abstract:This research is designed to examine how students use both denotative and connotative meanings in their everyday utterances within the campus environment. In daily communication, students do not rely solely on literal meanings;…
anings; instead, their language often conveys implied messages shaped by context, cultural background, and patterns of social interaction. To explore this phenomenon, the study applies a qualitative descriptive approach, focusing on naturally occurring conversations among students in various campus settings. Data were collected through careful observation and documentation of students’ spoken interactions, allowing for an in-depth understanding of how meaning is constructed in real-life situations. The results indicate that students actively employ both denotative and connotative meanings in their speech. However, connotative meanings appear more dominant, particularly in informal contexts such as casual conversations with peers. This tendency highlights the role of language as a flexible and dynamic tool for expression. Furthermore, the frequent use of connotative language demonstrates students’ creativity in conveying ideas, emotions, and attitudes. It also reflects how language functions as a marker of social identity, helping students build relationships and express group belonging within the academic community.