Abstract:This study explores the application of AI-based technology in assessing students' practical skills through an experimental approach at MI NU Manbaul Huda. The background of this research stems from the challenges of traditional…
itional assessment methods, which are often subjective, time-consuming, and inconsistent. The study aims to evaluate the effectiveness of an AI-based assessment system in improving the accuracy and efficiency of practical skill evaluation. The methodology involves a quasi-experimental design, comparing an experimental group using the AI system with a control group using traditional methods. Data were collected through observation, questionnaires, and interviews with teachers and students. The results show that the AI system achieved an accuracy rate of 89%, significantly higher than the traditional method's 75%. Additionally, 85% of teachers and 90% of students expressed positive perceptions of the AI system. The study concludes that AI-based technology has the potential to transform practical skill assessment by providing objective, real-time feedback. This research contributes to the field of educational technology by demonstrating the feasibility and benefits of AI in primary education, particularly in Islamic-based schools. Recommendations include teacher training and infrastructure improvements to support broader implementation.
Keywords: AI-based assessment, practical skills, primary education, Islamic schools, educational technology.
Abstract:This study aims to analyze the implementation of the entity concept in Micro, Small, and Medium Enterprises (MSMEs) in the marine capture fisheries sector, focusing on Mr. Niko’s fishing business in Lemito Village, Pohuwato…
uwato Regency. The entity concept, which emphasizes the separation between business and personal finances, is essential in producing reliable financial information and ensuring business sustainability. However, in practice, many small-scale fishermen still combine business and household finances, leading to difficulties in assessing financial performance. This research employs a qualitative descriptive approach to examine existing financial practices and evaluate the application of accounting principles based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Data were collected through observation, interviews, and documentation of financial transactions. The results indicate that prior to the intervention, the business applied a simple and manual recording system without structured financial statements and without implementing the entity concept. After applying SAK EMKM-based financial reporting, including the preparation of income statements and statements of financial position, the financial condition of the business became more transparent and measurable. The business recorded a net profit of IDR 11,449,235 and showed a balanced financial position. Furthermore, the implementation of the entity concept improved financial control, enabled accurate profit measurement, supported asset management planning, and increased credibility with external stakeholders. In conclusion, the application of the entity concept and standardized financial reporting significantly enhances financial management practices and contributes to the sustainability of MSMEs in the fisheries sector.
Abstract:This study aims to analyze the effect of Quick Ratio (QR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on firm value as measured by Price to Book Value (PBV) in consumer non-cyclical sector companies listed on…
the Indonesia Stock Exchange during the 2021–2024 period. The consumer non-cyclical sector was selected because it consists of companies producing essential goods with relatively stable demand, making it an important sector in the national economy. This research employed a quantitative approach using secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 196 observations. Data analysis was conducted using multiple linear regression analysis with SPSS software, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, Quick Ratio has no significant effect on firm value, indicating that short-term liquidity is not the main consideration for investors in assessing company value. Debt to Asset Ratio also has no significant effect on firm value, meaning that the level of debt dependence does not directly determine market valuation. Meanwhile, Return on Assets has a positive and significant effect on firm value, indicating that profitability is the main factor influencing investor confidence and market value. Simultaneously, Quick Ratio, Debt to Asset Ratio, and Return on Assets have a significant effect on firm value. The coefficient of determination (R²) value of 0.510 indicates that 51.0% of firm value variation can be explained by the three independent variables, while the remaining 49.0% is explained by other factors outside this study.
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 accuracy of disease diagnosis coding is an important indicator in the management of medical records and health service claims. This study aims to determine the percentage of accuracy in coding pneumonia diagnoses based…
ed on ICD-10 according to the 2023 National Medical Practice Guidelines (PNPK) at Udayana Hospital II in Denpasar. The research method used was quantitative descriptive with a total sampling approach of 72 medical records of pneumonia patients during the period from October 1, 2024, to December 31, 2024. The research instrument was a checklist for assessing the accuracy of diagnosis codes based on the provisions of ICD-10 and PNPK Pneumonia 2023. The results showed that 51 files (70.8%) were coded accurately, while 21 files (29.2%) were coded inaccurately. The inaccuracy in coding was due to a lack of supporting tests, such as microbiological tests, as well as the excessive workload of the coders. These findings indicate the need for an analysis of coders' workload to measure the effectiveness and efficiency of their tasks, time management, and priorities. This study is expected to serve as evaluation material to improve the quality of service and efficiency of hospital administration.
Abstract:Article 109 paragraph (2) of Law Number 17 of 2006 concerning Amendments to Law Number 10 of 1995 concerning Customs regulates that means of transport that are solely used to commit criminal acts can be confiscated for the…
he state. Decision Number 102/Pid.Sus/2019/PN.Tbk stated that the means of transporting the MT Yosoa ship were confiscated for the state and in Decision Number 27/Pdt.G/2019/PN.Tbk, the judge ruled that the Tanjung Balai Karimun District Prosecutor's Office Cq. Public Prosecutor had committed an unlawful act. The purpose of the research is to analyze the judge's consideration of the lawsuit for unlawful acts, and the extent of Decision Number 27/PDT. G/2019/PN. Tbk influences the legal interpretation of unlawful acts, as well as the ownership status of MT YOSOA ships that have been decided to be confiscated by the state. This research is a normative juridical research. Data is collected and then analyzed qualitatively. The results of the research show that the judge's decision has weaknesses in legal considerations which results in legal uncertainty and injustice for the parties. In addition, there are inconsistencies in assessing the evidence of ship ownership and elements of unlawful acts, this decision also shows weaknesses in determining liability, due to the lack of parties involved in the lawsuit. It is recommended that the judge be more careful in considering all aspects of the law and exploring the material truth thoroughly. All interested parties must be involved in the lawsuit so that accountability can be clearly established.
Abstract:The science of Jarh wa Ta’dil is one of the main branches in the study of Hadith Science which plays a role in assessing the moral credibility and intellectual abilities of the narrators. In classical times, this science…
ce became an important foundation in ensuring the validity of the sanad of hadith. However, amidst the rapid development of technology and the rapid flow of religious information through digital media, serious challenges have emerged in the process of verifying hadith, especially on platforms with minimal scientific studies. This study aims to examine the sustainability and application of the principles of Jarh wa Ta’dil in responding to the rampant disinformation of hadith in the digital era. Using a descriptive qualitative approach and literature study, this article concludes that the critical principles in the Science of Jarh wa Ta’dil remain relevant and can be developed to support digital religious literacy. One solution is through a digitalization system of hadith based on sanad and the authority of the narrators. The synergy between the heritage of classical science and advances in information technology is an important step in maintaining the authenticity of Islamic teachings from deviant narratives.
Abstract:Post-mining land generally exhibits low nutrient levels, requiring soil enhancement via the use of chemical or organic amendments. The application of fertilizers and lime markedly affects soil conditions and can improve…
soil fertility. Soil fertility is essential as a substrate for plant growth to support reforestation or reclamation initiatives. After the planting medium is properly prepared, it can be inhabited with plant species appropriate for the site's conditions. This study's methodology involves assessing land conditions through the analysis of soil characteristics and the measurement of soil pH in the designated area. The study's results indicated that the soil texture in the research region is classified as sandy loam and loamy sand, with an average pH of 4.5. To enhance soil conditions, 100 grams of lime is necessary for each planting hole, totaling 625 trees. Therefore, 62.5 kg of dolomite lime per hectare is required for soil rehabilitation in the post-mining region.
Abstract:Sales forecasting is a crucial component of operational strategy and inventory management in the culinary industry, particularly for businesses dealing with raw materials that have short shelf lives. The Sate Padang Hapis…
s business faces the challenge of unpredictable monthly fluctuations in consumer demand, which often lead to supply imbalances, overproduction, or lost profit opportunities due to stockouts. This study aims to implement and analyze the accuracy of the Single Moving Average (SMA) quantitative forecasting method in predicting Sate Padang Hapis sales volumes for June 2026. Model performance was evaluated by assessing mathematical accuracy across two time-interval variations: 3-month and 5-month moving averages. Projection error rates were rigorously measured using Mean Absolute Deviation (MAD), Mean Squared Error (MSE), and Mean Absolute Percentage Error (MAPE) parameters. The analysis reveals that the Single Moving Average model with a 5-month interval yields projections closest to actual data, achieving the lowest error rates (MAD: 28.00; MSE: 1,304.00; MAPE: 2.28%). Implementing this forecasting model provides management with an objective basis for decision-making, enabling the effective and efficient optimization of raw material logistics and supply management.
Abstract:This study aims to analyze the implementation of the Family Hope Program (PKH) in Sumber Rejeki Village by assessing aspects such as policy objectives and targets, resources, organizational characteristics, implementer attitudes,…
ttitudes, inter-organizational communication, as well as the economic, social, and political environment. The research method used is a qualitative approach with in-depth interviews conducted with key informants, including policy implementers, PKH assistants, and beneficiaries. The findings indicate that the PKH policy's objectives are well understood by the target community, but there are challenges related to uneven aid distribution, leading to social injustice among more vulnerable groups. The available resources, while adequate, have not been optimally utilized to reach all impoverished communities, especially those in remote areas. The characteristics of the implementing organization show good coordination, but improvements are needed in transparency and communication with the public, particularly those not registered as beneficiaries. The professional and empathetic attitude of the implementers greatly supports the program's success, although there are shortcomings in communication and outreach to the general public. The economic, social, and political environment plays a significant role in the successful implementation of PKH, with challenges such as social jealousy and local political factors affecting aid distribution. Therefore, it is recommended to enhance transparency in the data collection and aid distribution processes, strengthen the capacity of social assistants, and expand outreach efforts to ensure that the PKH program is more equitable and effective in achieving its goals.