Abstract:The rise of social media platforms like TikTok has created new avenues for informal language learning. This study employs a qualitative content analysis to investigate the pedagogical strategies within the popular Indonesian…
sian TikTok hashtag #learningenglishwithmrfaisal. The research aims to identify the types of English language content, teaching strategies, and pedagogical approaches used by the creator, Mr. Faisal. A systematic analysis was conducted on a purposive sample of 10 public TikTok videos from the hashtag. Data collection involved video observation, transcription, and documentation of multimodal elements, followed by a thematic analysis. Key findings reveal a primary focus on pronunciation drills and practical vocabulary, delivered through highly repetitive and multimodal techniques. Mr. Faisal effectively combines verbal repetition, visual cues (on-screen text, mouth close-ups), exaggerated facial expressions, and motivational speaking to facilitate learning and maintain engagement. The study concludes that TikTok serves as a significant platform for informal digital language learning, particularly for micro-learning and confidence-building. These findings suggest that formal educators can adopt similar engaging, bite-sized techniques, while content creators can leverage multimodal design to enhance instructional video effectiveness.
Abstract:This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity…
ity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
Abstract:This study aims to empirically analyze the influence of budget participation on the accuracy of profit planning in Micro, Small, and Medium Enterprises (MSMEs) that produce special Ambon souvenirs. The accuracy of profit…
planning is an important indicator of the success of MSME financial management, considering their limited resources and high levels of environmental uncertainty. This study adopts a quantitative approach using a survey method. Primary data was collected through a questionnaire distributed to 30 owners or managers of MSMEs for special Ambon souvenirs, which were selected using purposive sampling. Data analysis was carried out using descriptive statistics and simple linear regression analysis. The results of the study show that budget participation has a positive and significant effect on the accuracy of profit planning. These findings show that the higher the level of involvement of MSME actors in the budgeting process, the more accurate the profit planning will be. This research theoretically contributes to the development of managerial accounting in the context of MSMEs and provides practitioner implications for business practitioners and local governments in improving the quality of MSME financial management.
Abstract:This study examines the readiness of accountants in implementing the Financial Accounting Standards for Private Entities (SAK EP) at the Ponuwa Cooperative of Gorontalo State University using a descriptive qualitative approach…
proach through in-depth interviews, observation, and documentation. The results show that the cooperative is administratively ready to prepare financial statements in the form of Business Income (PHU), capital change reports, and balance sheets in accordance with the SAK EP, which is mandatory under Permenkop UKM No. 2 of 2024. Accountants have accounting competencies and practical experience, supported by local IT systems and Excel, as well as internal supervision from supervisory bodies and university facilities. The main obstacles include uncollectible receivables due to double borrowing by members and a tax system based on the previous year's PHU. Overall, the implementation of SAK EP has effectively improved the transparency and accountability of small savings and loan cooperative financial management.
Abstract:This study explores the relationship between business strategy, business performance, innovation, and competitive advantage and their impact on customer value for non-apparel textile SMEs in Indonesia. Using Structure Equational…
uational Modeling (SEM), it aims to understand how business strategy affects business performance and innovation and how business performance and innovation mediate the relationship between business strategy and competitive advantage. In addition, it investigates the role of competitive advantage as a mediator in increasing customer value.The results show that business strategy has a significant impact on business performance, innovation, and competitive advantage. Competitive advantage proved to be an important mediator in improving customer value. However, business performance and innovation are not always effective in mediating the relationship between business strategy and competitive advantage or customer value. The findings indicate that while business performance and innovation are important, they should be viewed as part of a more holistic approach to business strategy.This research concludes that companies should focus on strategies that integrate competitive advantage through various elements, such as innovation, product quality, and marketing. Good strategic planning and effective implementation are key to achieving and maintaining competitive advantage and increasing customer value. The findings provide important insights into the need for a holistic strategic approach to achieve long-term success in an increasingly competitive market.
Abstract:A graduate is generally expected to possess stronger competencies than a non-graduate, particularly at the undergraduate level, where higher education should foster greater competitiveness and work readiness to meet industry…
stry standards. However, many fresh graduates report feeling unprepared to enter the workforce, and employers frequently perceive them as lacking essential readiness for work. This study aims to examine the relationship between self-management and work readiness among fresh graduates of undergraduate programs. The proposed hypothesis states that there is a positive relationship between self-management and work readiness. The study involved 120 fresh graduate participants. Research data were collected using the Work Readiness Scale (reliability coefficient = 0.883) and the Self-Management Scale (reliability coefficient = 0.900). Data analysis was conducted using the Product Moment correlation technique. The results show a correlation coefficient of r = 0.846 with p = 0.000 (p < 0.050), indicating a significant positive relationship between self-management and work readiness among fresh graduate undergraduate students.
Abstract:The development of artificial intelligence (AI) technology has serious implications for the criminal justice system in Indonesia. The emergence of new forms of crime such as cyber laundering, deepfakes, and digital data…
manipulation raises questions about who should be held accountable. This study aims to examine the main challenges in applying criminal law to AI-based entities and offer normative and practical solutions to ensure legal certainty. By using a normative juridical approach and a literature review of Indonesian positive legal regulations and doctrines, this study is expected to contribute to the formation of a ius constituendum that is adaptive to the digital era. The results of the study demonstrate the urgency of reforming national criminal law to accommodate the legal status and responsibilities of AI in the Indonesian justice system.
Abstract:The CCTV industry continues to grow rapidly and is projected to reach a global market value of USD 75 billion by 2025. Amid strong competition from international players such as Hikvision and Dahua, PT Telkom Indonesia seeks…
eeks to strengthen the position of its Antares Eazy CCTV product in the B2B market. This study analyzes the determinants of Purchase Intention toward Antares Eazy using the PLS-SEM approach, focusing on Service Quality, product quality, Pricing, Trust, and Brand Awareness as a moderating variable. Data were collected from 47 companies that use or potentially use CCTV solutions. The findings demonstrate that Service Quality, product quality, and Pricing exert significant effects on Trust, which subsequently influences Purchase Intention. Brand Awareness reinforces this relationship. The findings highlight the need for improved after-sales service, product enhancement, and more competitive Pricing strategies to strengthen Antares Eazy’s competitiveness in the B2B CCTV market.
Abstract:This study analyzes the strategies for internalizing cultural values at MAN 2 Kota Mataram and their contribution to educational quality. The study is based on the strategic role of madrasahs in integrating religious, academic,…
ademic, and social dimensions as a response to globalization and character crises. A descriptive qualitative method was applied, using in-depth interviews, participatory observation, and documentation, analyzed through the Miles, Huberman, and Saldaña model. The findings reveal that religious values are reinforced through routine religious activities, discipline is enhanced by school regulations and digital attendance systems, academic culture is promoted through advanced classes and competitions, and social responsibility is cultivated through community service programs. Visionary leadership of the principal was found to be the dominant factor ensuring the consistency of these implementations. The study concludes that internalizing madrasah cultural values fosters positive habitus, enhances educational quality, and provides a replicable model for other institutions. Its contribution lies in strengthening the literature on Islamic education management by offering an integrative, culture-based approach to quality development.
Abstract:Economics education plays a crucial role in developing entrepreneurs who understand economic concepts, possess managerial skills, financial literacy, and sustainable business innovation. Within the context of the Sustainable…
able Development Goals (SDGs), economics education contributes to job creation, inclusive economic growth, and socially and environmentally responsible businesses. Beyond simply transferring knowledge, this education shapes the character of creative, ethical, and sustainability-oriented entrepreneurs. Through a holistic approach, the values of business ethics, social responsibility, and environmentally friendly technology can be integrated into entrepreneurial practices. A literature review of research over the past five years shows that structured economics education can enhance individuals' capacity to build profitable businesses that positively impact society and the environment. Synergy between educational institutions, the government, and the private sector is needed to create an innovative and highly competitive entrepreneurial ecosystem.