Abstract:This paper uses Time-Driven Activity-Based Costing (TDABC) in identifying cost per student, program profitability, and breakeven point across programs and branches at PT Kreasi Edulab Indonesia as it seek to solve the cost…
st allocation issues that arise due to the differences in instructional hours, staffing activity, and resource usage in providing educational services. The study will employ a quantitative methodology in which they will formulate TDABC-based cost modelling and simulating models to assign operational costs to the real instructional time and teaching capacity. Primary data were gathered by direct observation and internal cost structure mapping, whereas the secondary data were in the form of financial records, class schedules, and student enrollment reports. The analysis combines descriptive statistics, TDABC simulations, program profitability analysis, breakeven analysis, and sensitivity analysis to measure the cost per student, program level operating performance, minimum viable class sizes, and how the major financial drivers influence the operating profit. The findings indicate significant differences in cost per student and profitability of programs and size of a branch with some branches having lower levels of profitability below sustainable levels of breakeven despite the similar levels of revenues. The sensitivity analysis shows that average revenue per student is the most sensitive variable of operating profit, over and above the fluctuations in the enrolment volume and cost structure. Altogether, the results indicate that TDABC contributes to the increase of cost transparency and offers a solid foundation to the pricing, class consolidation, and operational decision-making.
Abstract:This study aims to analyze the application of game theory in understanding strategic behavior among firms in an oligopolistic market. Using a qualitative approach with a literature review method, this research examines the…
he concepts of Nash equilibrium, dominant strategy, and price discrimination as foundations for determining optimal strategies among market players. The findings show that game theory, particularly the Cournot, Bertrand, and Stackelberg models, effectively explains competitive interactions in markets with limited participants. Moreover, regulations such as Law No. 5 of 1999 play an important role in maintaining fair competition. Game theory proves to be an effective analytical tool for formulating corporate strategies and economic policies in oligopolistic markets
Abstract:In recent years, the housing market has faced significant challenges, including fluctuating prices and declining sales. To solve this issue, there was an increasing need for more sophisticated methods to predict housing…
prices accurately. This study aimed to provide real estate marketers with a tool to enhance their pricing tactics and mitigate the decline in home sales by predicting house prices using machine learning techniques. Several parameters were considered in this study, such as location, number of bedrooms, number of bathrooms, land area, building area, and number of carports. Linear regression and neural network methods were used to develop predictive models. The findings showed that the neural network method was more accurate than linear regression, which made it a better tool for real estate pricing strategies, with land area and number of carports being the most influential aspects in house price prediction.
Abstract:A mid-sized school district could achieve annual savings of $2.3 million—sufficient to support significant teacher salary increases—by streamlining procurement processes and reducing the number of suppliers from 87 to 12.…
o 12. This practical success reflects the operational rigor of enterprise models, exemplified by Walmart Business, which has been successfully tailored for K-12 education. The study indicates a systemic crisis. Sixty-eight percent of U.S. districts experience a 19% loss of their non-payroll budgets due to procurement inefficiencies, resulting in significant financial losses for classrooms attributed to fragmented purchasing and compliance deficiencies. The study employs a rigorous mixed-methods analysis, incorporating in-depth case studies from 35 districts, a national survey of 300 procurement officers, and comprehensive spend analytics, to illustrate the transformative outcomes associated with enhanced procurement maturity. Consolidated purchasing platforms reduce processing costs by 53% and capture 92% of rebates. Additionally, the new Procurement Simplicity Scorecard predicts 79% efficiency gains, offering leaders a practical diagnostic tool. This study presents two validated innovations: the K-12 Procurement Maturity Model, which delineates a phased progression from fragmentation to strategic excellence, and the Zero-Waste Playbook, which details tactical measures for waste elimination. The evidence indicates that reengineering procurement is not merely an administrative concern; it represents a significant, frequently neglected mechanism for generating billions in savings by 2025. These funds have the potential to enhance arts programs, update outdated STEM laboratories, and recruit and retain high-quality educators. This research offers a definitive framework for districts aiming to transform waste into opportunities for equity.
Abstract:Banks are defined as financial intermediaries that borrow money from surplus spending units and lend to deficit spending units. During this process, they carry out four basic services: liquidity intermediation,…
diation, denomination intermediation, risk intermediation, and maturity intermediation. The nature of this intermediation makes banks face many risks, including liquidity risk, operational risk, credit risk, interest rate risk and foreign exchange risk. In this study we attempt to identified the determinants of bank risk in Tunisian context . We measured bank risk with (RWTA. NPL and Zscore). We used a sample of 11 banks quoted in financial market of Tunis for the period ( 2014-2023). By estimation of 3 models with the technique of panel data ,we found that liquidity ; total credit ; return on equity ; size ; capital ; economic growth and inflation have a significant effect on bank risk
Abstract:This study examines the influence of organizational learning on employee competencies at PT. Semen Indonesia Unit Tonasa. In the context of intense market competition and rapid technological change, fostering continuous…
learning has become critical for organizations to enhance workforce adaptability and innovation. Organizational learning dimensions—such as personal mastery, shared vision, team learning, mental models, and systems thinking—were analyzed for their contribution to employee competencies, including knowledge, skills, and attitudes. A quantitative approach using Structural Equation Modeling (SEM) revealed a significant positive relationship between organizational learning and competencies, with a path coefficient of 0.465 and a t-statistic of 6.434. The findings underscore the role of organizational learning in improving employee collaboration, problem-solving, and strategic thinking. However, challenges like resistance to change, unequal participation, and resource limitations were identified as barriers. Addressing these issues through leadership commitment, inclusive participation, and resource optimization can amplify the impact of learning initiatives.
Abstract:This study examines the effect of profitability and capital structure on firm value. Profitability, measured by Return on Assets (ROA) and Return on Equity (ROE), reflects the company's ability to generate profits from its…
ts operations. Capital structure, represented by the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), indicates the proportion of debt and equity used to finance the company. The research sample consists of companies listed on the Indonesia Stock Exchange (IDX), selected through purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression models. The results show that profitability and capital structure both have a positive and significant effect on firm value. Profitability contributes to increasing firm value by attracting investors and enhancing market confidence. Meanwhile, an optimal capital structure, particularly the prudent use of debt, can also increase firm value by lowering the cost of capital. The study suggests that management should focus on improving profitability and maintaining an optimal capital structure to maximize firm value
Abstract:Micro, Small, and Medium Enterprises (MSMEs) are one of the foundations of the Indonesian economy. Their development is inextricably linked to the evolving trends in sales models. Currently, the use of social media as a…
digital marketing method is crucial in assisting MSMEs in expanding their market and increasing sales turnover. STIE MADANI Balikpapan, through community service activities, is attempting to bridge the need for digital marketing methods and financial record-keeping for MSMEs around Balikpapan through Innovation Development (PI) activities with students. The MSME in this time is located in Karang Jati Village, Balikpapan, namely the Dapoer Malika MSME. Dapoer Malika produces several types of snacks. The PI activity helps this MSME market its products through social media and assists in preparing financial records.
Keywords: MSME, Digital Marketing, Social Media, Bookkeeping
Abstract:This study aims to examine the effect of implementing the Sam'iyah Syafawiyah method based on a communicative approach on students' self-confidence in speaking Arabic through a library research approach. The study employs…
s a qualitative method with a systematic literature review, analyzing and synthesizing scientific sources including books, international and national journals, articles, proceedings, and relevant research findings. Data sources were obtained from scientific databases such as Google Scholar, JSTOR, ScienceDirect, ERIC, and national digital repositories. The findings consistently demonstrate that the Sam'iyah Syafawiyah method integrated with the communicative approach has a positive and significant influence on students' self-confidence in speaking Arabic. This effect operates through four main mechanisms: (1) repetitive drilling builds mastery experience; (2) native speaker audio models provide vicarious experience; (3) the communicative approach reduces affective filters; and (4) intensive practice promotes automaticity in Arabic speech production. This study concludes that the integration of both methods constitutes an effective and recommended pedagogical strategy for improving self-confidence in Arabic speaking.
Penelitian ini bertujuan untuk mengkaji pengaruh penerapan metode Sam'iyah Syafawiyah berbasis pendekatan komunikatif terhadap kepercayaan diri peserta didik dalam berbicara bahasa Arab melalui pendekatan library research (studi kepustakaan). Penelitian menggunakan metode kualitatif dengan kajian literatur sistematis, yakni menganalisis dan mensintesis berbagai sumber ilmiah berupa buku, jurnal nasional dan internasional, artikel, prosiding, dan hasil penelitian yang relevan. Sumber data diperoleh dari berbagai basis data ilmiah seperti Google Scholar, JSTOR, ScienceDirect, ERIC, dan repositori digital nasional. Hasil kajian secara konsisten menunjukkan bahwa metode Sam'iyah Syafawiyah yang diintegrasikan dengan pendekatan komunikatif memberikan pengaruh positif dan signifikan terhadap kepercayaan diri peserta didik dalam berbicara bahasa Arab. Pengaruh ini bekerja melalui empat mekanisme utama: (1) latihan drill berulang membangun mastery experience; (2) model audio native speaker memberikan vicarious experience; (3) pendekatan komunikatif menurunkan filter afektif; dan (4) latihan intensif mendorong otomatisasi produksi ujaran bahasa Arab. Penelitian ini menyimpulkan bahwa integrasi kedua metode tersebut merupakan strategi pedagogis yang efektif dan direkomendasikan untuk meningkatkan kepercayaan diri berbicara bahasa Arab.
Abstract:Development is a continuous process of qualitative change towards maturity, marked by increased organ function, cognitive, emotional, motoric, and behavioral abilities. Early adulthood is a period of human development from…
om adolescence to adulthood. Early adulthood begins between the ages of 16 and 40. In the human lifespan, adulthood plays an important role as a phase in which individuals experience various changes and adjustments. In this developmental process, several possible behavioral changes are very influential, including hedonism. The view of hedonism is often associated with consumptive and hedonistic behavior. People who adhere to hedonism will always seek ways to obtain pleasure, whether material, physical, or spiritual pleasure. Related to the increasingly advanced world of education, various learning models are implemented as an effort to adapt to the times. One of them is the deep learning learning model, deep learning is a pedagogical approach that focuses on understanding substantial concepts in depth, not just the breadth of material, through meaningful, conscious, and enjoyable (holistic) learning experiences. This study aims to analyze how hedonism in the application of the deep learning learning model influences the development of students' early adulthood, using qualitative descriptive methods. The research results show a significant influence between hedonistic attitudes in the application of deep learning and early adulthood development, as seen through observations and interviews conducted directly during the learning process. One observation revealed that students appeared relaxed and enjoyed group assignments, as some paid to be relieved of responsibility for completing them.