Abstract:This study aims to determine the effect of information asymmetry on accounting fraud tendencies in the West Sulawesi provincial government. This type of research uses a quantitative approach. This study uses primary data.…
. Collecting data using questionnaires. The population in this study were government structural officials with the rank of echelon II, echelon III, and echelon IV, totaling 813 people. Sampling used the slovin formula method, so that a sample of 89 was obtained. This research used a simple linear regression analysis approach. The results of the study show that information asymmetry has a positive effect on the tendency of accounting fraud
Abstract:Emas merupakan salah satu jenis komoditi yang paling banyak diminati untuk tujuan investasi, karena dipandang sebagai instrumen yang lebih aman dibandingkan saham serta memiliki nilai jual yang selalu bergerak mengikuti…
kondisi pasar. PT Victoeria Vici, sebagai pelaku usaha perhiasan emas custom, menghadapi kendala dalam menentukan estimasi harga jual kepada pelanggan, sebab proses pengerjaan pesanan custom membutuhkan waktu hingga 14 hari, sementara harga emas bergerak fluktuatif dan tidak terstruktur setiap harinya sehingga estimasi harga menjadi tidak akurat dan tidak efektif. Berdasarkan permasalahan tersebut, penelitian ini menerapkan konsep Data Mining dengan algoritma Trend Moment untuk mengestimasi harga emas pada rentang waktu tertentu. Data yang digunakan merupakan data historis harga emas per gram pada PT Victoeria Vici periode Agustus–Oktober 2021 sebanyak 92 data. Tahapan penelitian meliputi pengumpulan data, penentuan variabel X dan Y, eliminasi untuk memperoleh nilai konstanta a dan slope b, serta penerapan persamaan Y = a + bX untuk memperoleh nilai estimasi. Hasil perhitungan menunjukkan nilai a = 720.871,725 dan b = 3,108 sehingga model estimasi mampu menghasilkan proyeksi harga emas yang mendekati pola data historis. Model ini kemudian diimplementasikan ke dalam aplikasi berbasis desktop menggunakan Microsoft Visual Basic 2010 dan basis data Microsoft Access, dilengkapi Crystal Report untuk pencetakan laporan hasil estimasi. Hasil penelitian menunjukkan bahwa algoritma Trend Moment dapat membantu PT Victoeria Vici dalam memperoleh estimasi harga emas secara lebih cepat, konsisten, dan terdokumentasi.
Gold is one of the most sought-after commodities for investment purposes, as it is regarded as a safer instrument compared to stocks and has a selling value that constantly fluctuates with market conditions. PT Victoeria Vici, a custom gold jewelry business, faces difficulty in determining the estimated selling price offered to customers because the production process for custom orders takes up to 14 days, while gold prices move in an unstructured and fluctuating manner every day, making manual price estimation inaccurate and ineffective. Based on this problem, this study applies the concept of Data Mining using the Trend Moment algorithm to estimate gold prices over a certain period of time. The data used is historical daily gold price data per gram from PT Victoeria Vici for the period of August–October 2021, consisting of 92 records. The research stages include data collection, determination of the X and Y variables, elimination to obtain the constant value a and the slope b, and the application of the equation Y = a + bX to obtain the estimated value. The calculation results show a value of a = 720,871.725 and b = 3.108, so that the estimation model is able to produce gold price projections that closely follow the pattern of historical data. This model was then implemented into a desktop-based application using Microsoft Visual Basic 2010 and a Microsoft Access database, equipped with Crystal Report for printing estimation result reports. The results show that the Trend Moment algorithm can help PT Victoeria Vici obtain gold price estimations more quickly, consistently, and in a well-documented manner.
Abstract:This study aims to determine the effect of using Google Earth media through the Contextual Teaching and Learning (CTL) model on the learning outcomes of social studies on natural phenomena material for fifth-grade students…
ts of SDN Telang 2 in the 2026/2027 academic year. The study used a quantitative approach with the Pre-Experimental Design method and One Group Pretest-Posttest Design. The research subjects were 17 students. Data collection techniques were carried out through tests, observations, and documentation. The research instrument was a multiple-choice test given before and after treatment. Data were analyzed using descriptive statistics and paired sample t-test. The results showed that the average pretest score of 68.82 increased to 79.41 in the posttest, with an increase of 10.59 points. The results of the paired sample t-test showed a significance value (2-tailed) of 0.000 <0.05, so H₀ was rejected and H₁ was accepted. These findings indicate that the use of Google Earth media through the CTL model has a significant effect on the learning outcomes of social studies on natural phenomena material. The integration of Google Earth and CTL provides a more contextual, interactive, and meaningful learning experience, helping students understand the concept of natural features more concretely. Therefore, Google Earth, through the CTL model, can be used as an alternative media and effective learning model to improve social studies learning outcomes in elementary schools.
Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan media Google Earth melalui model Contextual Teaching and Learning (CTL) terhadap hasil belajar IPS materi kenampakan alam pada siswa kelas V SDN Telang 2 Tahun Pelajaran 2026/2027. Penelitian menggunakan pendekatan kuantitatif dengan metode Pre-Experimental Design dan desain One Group Pretest-Posttest Design. Subjek penelitian berjumlah 17 siswa. Teknik pengumpulan data dilakukan melalui tes, observasi, dan dokumentasi. Instrumen penelitian berupa tes pilihan ganda yang diberikan sebelum dan sesudah perlakuan. Data dianalisis menggunakan statistik deskriptif dan uji paired sample t-test. Hasil penelitian menunjukkan bahwa nilai rata-rata pretest sebesar 68,82 meningkat menjadi 79,41 pada posttest, dengan peningkatan sebesar 10,59 poin. Hasil uji paired sample t-test menunjukkan nilai signifikansi (2-tailed) sebesar 0,000 < 0,05, sehingga H₀ ditolak dan H₁ diterima. Temuan ini menunjukkan bahwa penggunaan media Google Earth melalui model CTL berpengaruh signifikan terhadap hasil belajar IPS materi kenampakan alam. Integrasi Google Earth dan CTL mampu memberikan pengalaman belajar yang lebih kontekstual, interaktif, dan bermakna sehingga membantu siswa memahami konsep kenampakan alam secara lebih konkret. Oleh karena itu, Google Earth melalui model CTL dapat dijadikan alternatif media dan model pembelajaran yang efektif untuk meningkatkan hasil belajar IPS di sekolah dasar.
Abstract:Education is an ecosystem involving various elements, with the family as its primary foundation. Schools then act as strategic partners, continuing, strengthening, and developing the educational process in a systematic and…
nd structured manner. Effective and valuable communication is believed to be able to build sustainable educational synergy. This study aims to analyze school-parent communication practices from an Islamic perspective and their impact on student learning outcomes at Nurul Hidayah Elementary School in Kutawaluya District. The study used a qualitative approach with a case study. Data were collected through observation, in-depth interviews, and documentation studies, then analyzed interactively through the stages of reduction, presentation, and drawing conclusions. The results indicate that communication practices occur formally and informally, are integrated with the values of trust and deliberation, and encourage active parental involvement in home learning support. Dialogic and persuasive communication contributes to improved student discipline, learning readiness, and responsibility. Integrating Islamic values into communication practices strengthens collaborative relationships between schools and families. The implications of this research emphasize the importance of developing an Islamic values-based educational communication model as a strategy to strengthen school-parent partnerships in improving student learning outcomes.
Abstract:Digital transformation in elementary education demands technology integration that is not only oriented towards learning effectiveness but also towards strengthening character values. Learning evaluation, as a crucial part…
rt of the educational process, needs to be designed adaptively without neglecting the internalization of Islamic values. This study aims to analyze and describe the integration of the Quizizz platform in evaluating Islamic value-based learning at SDN Palumbonsari I, East Karawang District. The study used a qualitative approach with a case study type. Data were collected through participatory observation, in-depth interviews, and documentation, then analyzed interactively through reduction, presentation, and drawing conclusions. The results show that the integration of Islamic values was carried out systematically through three stages: evaluation planning by incorporating value indicators into learning tools, implementation of values in question design and digital feedback, and post-evaluation reflection in class. Digital features were utilized not only to display scores but also to convey moral messages that support Islamic character formation. In practice, digital evaluation functions as a cognitive measurement instrument as well as a means of habituating values. The implications of this research confirm that the use of digital platforms in evaluation can be directed as a medium for internalizing values if it is designed in a structured manner and supported by the teacher's pedagogical commitment.
Abstract:This study aims to analyze the effectiveness of using a Smartboard in increasing students' enthusiasm for learning in the Pancasila Education subject in grade V of SDN 07 Mudiak Lawe, Sungai Pagu District, South Solok Regency.…
gency. From initial observations, it was seen that students' enthusiasm for learning tended to be low, as seen from their inactive attitudes, little interaction, and easily distracted when teachers used less diverse learning methods. To address this, a Smartboard was proposed as an innovative solution. This tool is an interactive whiteboard that uses multimedia and audiovisual technology, so it can combine teaching materials with images, videos, and animations to make learning more interesting and diverse. The method used in this study was the correlation method, namely a quantitative method that studies the relationship between the use of Smartboard interactive features and the level of student enthusiasm for learning. The results showed that the use of Smartboard in learning was proven to be able to increase student enthusiasm for learning. After implementing the Smartboard, students appeared more active and enthusiastic during the learning process, so that their enthusiasm for learning increased and reduced boredom. The implementation of Smartboard involves game-based learning methods such as Duck Race Games and Wordwall, which successfully trigger students' curiosity, focus, and enthusiasm, and encourage them to actively participate in answering questions and interacting in class.
Abstract:This study aims to analyze the low English speaking and listening skills of 4th grade elementary school students at SD PAB 12 Sampali. The research approach used is descriptive qualitative, with interview methods to obtain…
in in-depth data from teachers and students regarding the obstacles they face during the English learning process. The results of the study indicate that the main factors influencing students' limited speaking and listening skills include lack of practice, minimal use of interesting learning media, and internal factors such as lack of self-confidence and less than optimal pronunciation. These findings provide an important overview of the need to develop more effective and innovative learning strategies to improve students' communication skills in English at the elementary level. It is hoped that the results of this study can be a reference for educators and educational institutions in improving the quality of English teaching in elementary schools.
Abstract:The development of illustrated story-based teaching materials to improve understanding of learning Indonesian in class II, has the goal of knowing the development of understanding of learning Indonesian that is valid, practical…
actical and effective. The type of research used by researchers in developing teaching materials based on picture stories is research and development, development refers to the ADDIE model consisting of analysis design, development, implementation, and evaluation. The research subjects were class IIA and IIB students of Public Elementary School 95 Palembang with a total of 36 students. The data collection techniques used in the study were questionnaires and documentation, based on the results of expert validator research from the three fields, namely media, material, and language where the validator in In this development, there are 2 validators covering the three fields, so the validator percentage results from the two experts are 3.80 which are categorized as "valid". Then the teacher's response practicality test obtained a percentage result of 87.49%, categorized as "very practical", then the one to one trial obtained a percentage value of 87.49% categorized as very practical, then the small group trial obtained a percentage value of 79.27 %. And the last test of the potential effect test obtained a percentage value of 90.00% which was categorized as very effective.
Abstract:Problem-solving ability is a skill that every individual must possess. Mathematical problem-solving is one of the skills that must be mastered in everyday life. This research aims to develop interactive learning media based…
sed on PBL to enhance students' mathematical problem-solving abilities. This research uses the Design and Development (D&D) method with the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation). The data collection technique in this study used a questionnaire with a Likert scale. The research results indicate that the PBL-based interactive media is suitable for use, with validation from subject matter experts at 97.2%, media experts at 97.6%, and product trials at 87.5%. The improvement in problem-solving skills was also measured through the N-Gain test, with an N-Gain result of 1, indicating a high criterion. The improvement in students' mathematical problem-solving skills increased after using PBL-based interactive media. This demonstrates the importance of media in delivering education. Media designed according to students' needs effectively and efficiently can enhance students' interest, motivation, and understanding in learning.
Abstract:Social and digital transformations have impacted early childhood parenting patterns, necessitating the strengthening of the family's role as the foundation for Islamic-based character education. This community service activity…
tivity aims to improve literacy and practice of Islamic parenting through the Quranic Parent School program at the Merpati Early Childhood Education Post in Kutawaluya District. The program is designed to build synergy between schools and families in supporting the social-emotional and spiritual development of early childhood. The method used is a community-based participatory approach with stages of needs identification, joint action planning, parenting class implementation, and periodic reflection and evaluation. Activities are implemented through workshops, reflective discussions, simulations of Islamic parenting practices, and the establishment of a parent forum as a forum for program sustainability. The results of the activity indicate an increase in parents' understanding of the concepts of fitrah (natural nature) and adab (good manners), changes in communication patterns to be more empathetic, and consistent habits of worship and restrictions on gadgets at home. Further impacts are seen in increased discipline and emotional regulation of children at school and the formation of a Quranic family learning community. The implications of this activity confirm that strengthening Islamic parenting through the Quranic Parent School model is effective in encouraging family-based social transformation and has the potential to be replicated in other PIAUD institutions with similar characteristics.