Abstract:This study aims to improve children's singing ability through the use of video-based learning in second-grade students at SDN 6 Kabila, Bone Bolango Regency. The research problem identified was the low singing ability of…
students due to the lack of engaging learning media. Video-based learning was employed to help students understand pitch, rhythm, and lyrics, thereby enhancing their confidence, interest, and singing skills in music education. This study adopted a Classroom Action Research (CAR) design following the Kemmis and McTaggart spiral model, conducted in two cycles (Cycle I with two meetings and Cycle II with one meeting). The subjects were 21 second-grade students (9 males and 12 females). Data collection techniques included observation, tests (performance assessments), interviews, and documentation. Data were analyzed descriptively to determine improvements in students' singing ability across four indicators: pitch accuracy, rhythmic accuracy, lyric mastery, and expression with self-confidence. The results showed that students' initial singing ability was low, with only 28% achieving the minimum mastery criterion (KKM). After implementing video-based learning, students' mastery increased to 43% in Cycle I Meeting I, 62% in Cycle I Meeting II, and 90% in Cycle II Meeting I. Teacher activity improved from 60% (adequate) to 96% (excellent), and student activity increased from 59% (adequate) to 96% (excellent). These findings demonstrate that video-based learning effectively improves children's singing ability, confidence, and active participation in music education at the elementary school level.
Abstract:This study aims to improve children's singing ability through the use of video-based learning in second-grade students at SDN 6 Kabila, Bone Bolango Regency. The research problem identified was the low singing ability of…
students due to the lack of engaging learning media. Video-based learning was employed to help students understand pitch, rhythm, and lyrics, thereby enhancing their confidence, interest, and singing skills in music education. This study adopted a Classroom Action Research (CAR) design following the Kemmis and McTaggart spiral model, conducted in two cycles (Cycle I with two meetings and Cycle II with one meeting). The subjects were 21 second-grade students (9 males and 12 females). Data collection techniques included observation, tests (performance assessments), interviews, and documentation. Data were analyzed descriptively to determine improvements in students' singing ability across four indicators: pitch accuracy, rhythmic accuracy, lyric mastery, and expression with self-confidence. The results showed that students' initial singing ability was low, with only 28% achieving the minimum mastery criterion (KKM). After implementing video-based learning, students' mastery increased to 43% in Cycle I Meeting I, 62% in Cycle I Meeting II, and 90% in Cycle II Meeting I. Teacher activity improved from 60% (adequate) to 96% (excellent), and student activity increased from 59% (adequate) to 96% (excellent). These findings demonstrate that video-based learning effectively improves children's singing ability, confidence, and active participation in music education at the elementary school level.
Abstract:The Qur'an, as the primary source of Islamic teachings, contains legal verses that require in-depth interpretation for proper application, one notable example being Tafsir al-Maraghi by Ahmad Musthafa al-Maraghi, a contemporary…
mporary Egyptian scholar known for his moderate stance and independence from madhhab fanaticism. This study aims to reveal al-Maraghi's typology of ijtihad in interpreting legal verses, identify the legal products he produced, and examine his responses to contemporary legal issues. The research employs a library research method with a descriptive-analytical approach and fiqhi tafsir framework, using Tafsir al-Maraghi as the primary source alongside various ahkam tafsir and fiqh works as secondary sources, analyzed through content analysis and comparative reasoning. The findings show that al-Maraghi developed an integrative ijtihad model combining five typologies, namely bayani, tarjihi, maqashidi, istislahi, and tajdidi, with maqashid al-shari'ah orientation as the most dominant character, spanning worship, marriage, inheritance-testament, transactions, politics, and criminal law. The study concludes that this ijtihad pattern produces moderate, contextual legal interpretations relevant to the development of contemporary Islamic law in Indonesia. Further research is recommended to apply a systematic contemporary maqashid approach.
Abstract:This study aims to find out whether micro, small, and medium enterprises in Penajam Paser Utara Regency have prepared financial statements in accordance with the SAK EMKM. The variable in this study is a single variable,…
namely the Implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs). The subject of this study is the owner of Jkopi Cafe located in Penajam Paser Utara Regency, while the focus of this research is the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities carried out by the MSME owners to see if it aligns with SAK EMKM. Data collection was carried out through interviews and documentation. The data analysis was carried out using qualitative descriptive methods. The results of this study show that Jkopi Cafe's business is not yet in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).
Abstract:This study aims to analyze the effects of professionalism, independence, and work motivation on audit quality at the South Sulawesi Provincial Inspectorate, both simultaneously and partially, and to identify the most dominant…
inant factor influencing audit quality. The study employed a quantitative approach using a survey method. The research population consisted of all auditors at the South Sulawesi Provincial Inspectorate. A saturated sampling technique was applied, resulting in 53 respondents whose questionnaires were successfully collected and met the research criteria. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression. The results indicate that professionalism, independence, and work motivation simultaneously have a positive and significant effect on audit quality. This finding is supported by an F-value of 25.053 with a significance level of 0.001 and an adjusted R-squared value of 0.581, indicating that the three variables explain 58.1% of the variation in audit quality. Partially, professionalism has a positive and significant effect on audit quality, as indicated by a t-value of 2.983 and a significance level of 0.004. Work motivation also has a positive and significant effect on audit quality, with a t-value of 2.910 and a significance level of 0.005. In contrast, independence does not have a significant effect on audit quality, as reflected by a t-value of 1.184 and a significance level of 0.242. Among the examined variables, professionalism has the strongest influence on audit quality, followed by work motivation and independence. These findings suggest that strengthening auditors’ professionalism and work motivation is essential for improving audit quality within the South Sulawesi Provincial Inspectorate.
Abstract:Companies listed in the Jakarta Islamic Index 70 (JII70) provide a unique research context because they operate within an Islamic capital market framework that applies sharia screening criteria and financial requirements.…
. Despite being guided by the same sharia principles and regulatory environment, JII70 companies still show variations in financial performance. Although previous research has examined the factors that affect financial performance, empirical evidence regarding the influence of efficiency, market ratios, liquidity, and leverage still shows inconsistent results, particularly in companies that comply with sharia principles. Therefore, this study aims to analyze the influence of efficiency, market ratio, liquidity, and leverage on the financial performance of companies listed on JII70 by using Return on Assets (ROA) as a performance indicator. This study uses a quantitative approach by utilizing secondary data obtained from the annual reports of 57 non-financial companies during the period 2021–2025, resulting in 285 company-year observations. Panel data regression analysis was performed using the Fixed Effects model with Driscoll–Kraay error standard to overcome the problems of heteroscedasticity and autocorrelation. The results show that efficiency measured by Total Asset Turnover (TATO) and market ratio measured by Price-to-Book Value (PBV) have a positive and significant effect on financial performance. Meanwhile, liquidity measured by Current Ratio (CR) and leverage measured by Debt-to-Asset Ratio (DAR) have a positive but not statistically significant effect on financial performance. The findings of this study support the Signaling Theory by showing that efficiency and market ratio provide stronger signals regarding company quality and financial performance in the context of the Islamic capital market in Indonesia. These findings provide practical implications for managers in improving company performance as well as for investors in making more informed investment decisions
Abstract:The purpose of this research is to examine the effect of auditors’ competence, workload, and personality type on auditors’ fraud detection ability at the Central Sulawesi Province Audit Board of Indonesia (BPK) Representative…
sentative Office. This research employed a quantitative approach using a survey method. The population consisted of 40 auditors, and the sample was determined using a saturated sampling technique (total sampling), involving all 40 auditors as research respondents. Data collected through Likert-scale questionnaires were analyzed using multiple linear regression with IBM SPSS Statistics version 25. The results indicate that personality type has a positive and significant effect on auditors’ fraud detection ability, while competence and workload do not show significant partial effects. However, all independent variables simultaneously influence fraud detection ability. Based on the adjusted R-square value of 0.324, the research model explains 32.4% of the variation in auditors’ fraud detection ability, while the remaining 67.6% is explained by other factors outside the research model
Abstract:In an era of increasingly intense industrial competition, companies are required to enhance their competitiveness through effective human resource development, particularly through needs-based training programs. Training…
Need Analysis (TNA) is a crucial stage in ensuring that training programs align with employees’ competency requirements, thereby improving innovation and performance. This study aims to analyze the influence of Training Need Analysis and training effectiveness, as well as their impact on innovation and employee performance at one an industrial maintenance and workshop services company located in Cilegon. This research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that Training Need Analysis and training effectiveness have a positive and significant effect on innovation and employee performance. These findings confirm that the proper implementation of TNA can improve training quality, foster innovation, and enhance employee performance as well as the company’s competitiveness, Partial mediation Innovations in the effect of training need analysis on employee performance, and on the effectiveness of employee performance experience the same partial mediation, with different values
Abstract:The Effect of Product Quality on Customer Loyalty with Customer Satisfaction as a Mediating Variable among Gen Z Consumers of Kopi Kenangan in Makassar City. Thesis, Departement of Management, Faculty of Economies and Bussiness.…
ssiness. State University of Makassar. Supervised by Mr. Anwar and Mr. Muhammad Ichwan Musa. This study aims to determine the effect of product quality on customer loyalty with customer satisfaction as a mediating variable among Generation Z consumers of Kopi Kenangan in Makassar City. The focus of this research is to analyze how product quality can increase customer satisfaction and shape customer loyalty. This research uses a quantitative approach with an associative explanatory design. Data were collected through questionnaires distributed to 110 respondents who are Gen Z consumers of Kopi Kenangan in Makassar City. The data analysis technique used Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS version 4.0.9.9 to examine the relationships among variables. The results show that product quality has a positive and significant effect on customer satisfaction and customer loyalty. Customer satisfaction also has a positive and significant effect on customer loyalty and acts as a mediating variable in the relationship between product quality and customer loyalty. These findings indicate that good product quality can increase customer satisfaction and strengthen customer loyalty to Kopi Kenangan in Makassar City
Abstract:This study aimed to examine the effect of work motivation and organizational culture on organizational commitment among civil servants in the Finance Department of Dr. Soedarso Regional General Hospital. A quantitative approach…
pproach with an associative research method was employed. Primary data were obtained through interviews with the Head of the Finance Department and questionnaires distributed to respondents, while secondary data comprised organizational profiles, employee records, attendance data, and performance reports. The population consisted of 30 civil servants, all of whom were selected as respondents using a total sampling technique. Data were analyzed using validity and reliability tests, normality, linearity, and multicollinearity tests, multiple linear regression analysis, correlation analysis, the coefficient of determination, partial t-tests, and a simultaneous F-test. The results showed that work motivation had a positive and significant effect on organizational commitment, with a regression coefficient of 0.321 and a significance value of 0.021. Organizational culture also had a positive and significant effect on organizational commitment, with a regression coefficient of 0.271 and a significance value of 0.015. Simultaneously, work motivation and organizational culture had a significant effect on organizational commitment, as indicated by an F-value of 10.469 and a significance value of 0.001. The correlation coefficient of 0.661 indicated a strong relationship, while the coefficient of determination of 0.437 showed that both variables explained 43.7% of the variation in organizational commitment. Practically, hospital management should strengthen motivation through performance recognition, competency development, fair task distribution, and feedback, while reinforcing organizational culture through shared values, teamwork, accountability, and integrity.