Abstract:The health pandemic several years ago had a significant impact on various sectors, especially companies listed on the Indonesia Stock Exchange. This study was motivated by fluctuations in the price of sharia stocks or the…
e Jakarta Islamic Index (JII) after the Indonesian government officially lifted the pandemic status. By combining macroeconomic and company fundamental factors with hierarchical regression analysis techniques, this study aims to identify which combination of factors influences the return on shares in this sector after the pandemic. The results show that the performance of returns on shares in the sharia sector is dominated by fundamental factors, namely Total Asset Turn Over (TATO) and Return on Assets (ROA). The main finding from this research is that post-pandemic, the performance of the Islamic stock sector is still dominated by corporate fundamental factors, which are efficiency and profitability. The limitation of this research lies in the data range, and it would be very interesting to continue with a longer time period. The technical contribution of this research is that it can provide an overview for investors when deciding to invest, so that they can focus more on corporate fundamental factors first.
Abstract:The general objective of this research is to analyze problems in performance-based management within organizations, specifically related to teacher performance management in schools. Specifically, this research aims to analyze:…
nalyze: (1) To analyze and understand the performance of teachers in carrying out their duties and responsibilities in the teaching and learning process at schools. (2) To identify the factors influencing the performance of teachers in carrying out their duties and responsibilities in the teaching and learning process at State Senior High School (SMAN) 7 in Jayapura City. This research uses a qualitative approach with a case study research method that utilizes in-depth interviews as a data collection procedure. The research data includes primary and secondary data. Primary data were obtained through participant observation and interviews, while secondary data were obtained through documentation searches. The data analysis techniques used include data reduction, data presentation, and conclusion drawing.
The results of the study indicate that in general the implementation of teacher performance at State Senior High School (SMAN) 7 Jayapura City consisting of assessment indicator instruments: (a) Learning Planning, (b) Learning Implementation, (c) Learning Outcome Assessment, and (d) Personality and Attitude Development shows good results in the sense that the teachers in carrying out their main tasks and functions have been in accordance with the expected expectations. In addition, this study also revealed that even so there are still several things that need to be improved further such as completing learning facilities and infrastructure. The recommendation that can be given through this study is that schools need to provide increased teacher competence and capacity through training, seminars, technical guidance to improve teacher professionalism in the application of educational technology.
Abstract:Accounting fraud remains a critical ethical issue that threatens the credibility of the accounting profession. This study aims to examine the effect of cognitive dissonance on accounting fraud behavior and to analyze the…
moderating role of accounting morality in weakening this relationship. The research employs a quantitative approach using Moderated Regression Analysis (MRA). Data were collected from 120 accounting students of the Faculty of Economics and Business, Universitas Pattimura Ambon, selected through purposive sampling. The results indicate that cognitive dissonance has a positive and significant effect on accounting fraud behavior. Furthermore, accounting morality is proven to significantly moderate the relationship by weakening the influence of cognitive dissonance on fraudulent behavior. These findings support Cognitive Dissonance Theory and Moral Development Theory, emphasizing the importance of strengthening ethical education to reduce fraudulent tendencies among future accounting professionals.
Abstract:. The Qur’an occupies a central position as the primary source of Islamic teachings and serves as the foundation of Islamic education. However, the quality of Qur’anic recitation (tilawah) in educational institutions still…
still faces various challenges, including inaccuracies in pronunciation, inconsistency in applying tajwid rules, and limited pedagogical approaches. This study aims to analyze the strategic role of the tahsin method in reconstructing the quality of Qur’anic recitation within the dynamics of Qur’an learning. Employing a qualitative descriptive-analytical approach, the research was conducted at SD Negeri 081 Panyabungan, involving teachers as research subjects. Data were collected through in-depth interviews, classroom observations, and documentation, and analyzed through data reduction, presentation, and conclusion drawing. The findings indicate that the tahsin method plays a significant role in improving the accuracy, consistency, and awareness of correct Qur’anic recitation by emphasizing makhārij al-ḥurūf, characteristics of letters, and proper application of tajwid through direct guidance and corrective feedback. Furthermore, tahsin functions not only as a technical method but also as a pedagogical strategy that reconstructs teachers’ mindset and professional competence in Qur’anic instruction. The study implies that integrating the tahsin method systematically can contribute to sustainable improvement in the quality of tilawah and strengthen the effectiveness of Qur’anic learning in contemporary educational contexts
Abstract:Breast cancer remained the most frequently diagnosed cancer among women and continued to contribute substantially to morbidity and mortality, particularly in developing countries. In Indonesia, most breast cancer cases were…
ere detected at an advanced stage, indicating inadequate knowledge and low awareness of early detection. This study aimed to identify factors influencing women’s knowledge of breast cancer through a systematic literature review.
A literature review was conducted using the Preferred Reporting Items for Systematic Reviews. Ten national and international research articles published between 2021 and 2025 were analyzed using a qualitative descriptive approach supported by simple descriptive statistics through vote counting. The results showed that women’s knowledge of breast cancer was influenced by internal and external factors. Internal factors included education level, age, attitudes and awareness, and psychological factors. External factors comprised access to information and educational media, the role of health professionals, educational interventions, socioeconomic status, cultural norms, and family support. Education level and access to information were identified as the most dominant factors based on their frequency across the reviewed studies.
It was concluded that women’s knowledge of breast cancer was shaped by the interaction between individual characteristics and social environments. Comprehensive and sustainable health education strategies were therefore required to improve breast cancer awareness and support early detection practices.
Abstract:Digital transformation through Artificial Intelligence (AI) offers significant potential for enhancing elementary school teacher competence, yet its implementation remains largely technical and fragmented when detached from…
rom teachers’ religious and personal dimensions. This study addresses this gap by examining the integration of AI-assisted learning and Qur’anic tahsin development as a holistic model of teacher competency enhancement. Employing a qualitative case study design, the research was conducted at SD Negeri 200206 Padangsidimpuan, involving elementary school teachers, Islamic Religious Education teachers, school leadership, and facilitators of AI and tahsin training programs. Data were collected through in-depth interviews, classroom observations, and document analysis, and analyzed using an interactive analytical model with methodological triangulation. The findings reveal that the use of AI tools—such as ChatGPT, Gamma, and Canva AI—significantly improves instructional effectiveness and strengthens teachers’ pedagogical and professional competencies. Furthermore, AI-integrated Qur’anic tahsin training, particularly in makhārij al-ḥurūf and tajwīd, enhances teachers’ Qur’anic recitation quality while reinforcing their religious and personal competencies. This study contributes a value-based, integrative framework for teacher professional development that bridges digital innovation and Islamic educational values. Despite its potential, the model faces challenges related to digital literacy disparities, infrastructural readiness, and the need for sustained mentoring. The study advances scholarly discourse on ethically grounded AI integration in elementary education.
Abstract:This research was conducted to assess the financial performance of PT Pertamina Geothermal EnergyTbk for the 2022–2023 period using a financial ratio analysis approach focused on profitability and liquidity ratios. The research…
research method used is quantitative descriptive, utilizing secondary data sourced from the company's financial statements. Indicators used in the profitability analysis includeNet Profit Margin, Return on Assets( ROA), and Return on Equity(ROE), while liquidity analysis is carried out usingCurrent Ratio, Quick Ratio, AndNet Working Capital Ratio.The analysis results show an increase in the profitability ratio, reflecting improvements in operational efficiency and the company's ability to utilize assets to generate profits. On the other hand, although the liquidity ratio has improved, its value has not yet reached the ideal level, indicating that the company still faces challenges in meeting its short-term obligations. Overall, PT PertaminaGeothermal EnergyTbk during the 2022–2023 period showed increasingly improving profitability performance, but still needs to pay attention to and strengthen liquidity conditions to maintain the company's financial stability.
Abstract:The rapid digital transformation in education has redefined the role of teachers, necessitating the integration of Artificial Intelligence (AI) to enhance pedagogical efficiency. This study aims to analyze the needs of primary…
rimary school teachers regarding AI, describe the implementation of AI-assisted smart teaching training, and evaluate its impact on teachers' professional competence and the quality of produced instructional tools. Utilizing a descriptive qualitative approach with a field study design, the research was conducted at UPTD SD Negeri 33 Bangai. Data were collected through participatory observation, semi-structured interviews, and document analysis of teaching modules and worksheets. The subjects were selected via purposive sampling, and data were analyzed using the interactive model of reduction, display, and conclusion drawing. The results indicate that AI-assisted smart teaching training effectively shifts teachers from passive technology users to active pedagogical designers. Findings reveal a paradigm shift where teachers perceive AI as "augmenting intelligence" that strengthens rather than replaces their professional role. The instructional tools produced post-training showed significant improvements in systematic alignment and the integration of Higher-Order Thinking Skills (HOTS). Grounded in adult learning and experiential learning theories, this practice-based model fosters greater learning autonomy and reflective practice. This study contributes empirical evidence for the primary education context, suggesting that human-centered and pedagogically-driven AI integration is a vital strategy for teacher professional development in the digital era.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) are important pillars of the regional economy, yet they still face various limitations in financial management and business decision-making. A low understanding of accounting…
often leads to financial decisions being made intuitively without an adequate information base. This article aims to analyze the impact of accounting understanding on the quality of financial decision-making in culinary MSMEs in Ambon City, using the case study of Ibu Suherni La Umar's Ayam Geprek business. The research method uses a qualitative explorative approach through in-depth interviews and observation. The results showed that although the business owner has not fully implemented a formal accounting system, practical understanding related to costs, turnover, profit margins, and the use of digital platforms and non-cash payments has helped in making more rational financial decisions. The use of GoFood and QRIS was proven to increase turnover, transaction efficiency, and the financial security of the business. This study concludes that a simple understanding of accounting plays an important role in improving the quality of financial decision-making and the sustainability of culinary MSMEs.
Abstract:Micro and Small Enterprises (MSEs) play an important role in supporting local economic development; however, many MSE actors still face challenges in managing their business finances effectively. Common problems include…
the absence of systematic financial records, the mixing of personal and business finances, and limited understanding of financial control. This community service program aimed to improve the financial literacy and financial management practices of the Sempol Ayam Micro and Small Enterprise through an educational and mentoring-based approach.
The program was implemented through counseling, training, and direct mentoring focusing on daily transaction recording, cash flow management, production cost calculation, and the preparation of simple profit and loss statements. The results indicate a significant improvement in the partner’s financial management practices, including more systematic bookkeeping, clearer separation of personal and business finances, more accurate cost calculations, and better monitoring of business performance.
Overall, the program contributed positively to enhancing financial control, financial stability, and business sustainability of the micro-enterprise. These findings demonstrate that simple and practical financial management assistance can effectively strengthen the capacity of Micro and Small Enterprises.