Abstract:This study aimed to examine the effect of the group résumé method on tenth-grade students’ ability to write recount texts at SMA Negeri 6 Padangsidimpuan. Specific objectives were to describe students’ writing ability before…
ity before and after implementing the group résumé method and to determine whether the method produced a significant improvement. The population consisted of 124 tenth-grade students, and a systematic sampling procedure yielded a sample of 27 students. The study used an experimental design; data were collected with observation sheets and writing tests. The mean score after applying the group résumé method was 3.5, which falls into the “Very Good” category according to the study’s scoring criteria. A t-test was used to analyze the results: tcomputed = 6.73, while ttable = 2.06. Because ttest> ttable, the findings indicate that the group résumé method had a statistically significant positive effect on students’ recount writing ability.
Abstract:PayLater services are one of the rapidly growing digital financial innovations widely utilised in fintech apps in Indonesia, including Kredivo and Akulaku. User reviews on the Google Play Store reflect a range of experiences,…
nces, from satisfaction with the ease of use of the service to complaints regarding bills, interest rates, late payment fees, credit limits, and app performance. This study aims to classify the sentiment of user reviews regarding PayLater services on the Kredivo and Akulaku apps using the Multinomial Naïve Bayes algorithm. Data was collected via web scraping from the Google Play Store and automatically labelled based on user ratings, with ratings of 1-2 classified as negative sentiment and ratings of 4-5 as positive sentiment, whilst a rating of 3 was excluded as it was considered ambiguous. Following a preprocessing stage comprising cleaning, case folding, tokenisation, stopword removal, and stemming, as well as feature extraction using TF-IDF, 3,652 reviews were obtained with a training-to-test data split ratio of 80:20. The results indicate that positive sentiment dominates the dataset at 56.49%, whilst negative sentiment accounts for 43.51%. Analysis by application revealed that Kredivo was dominated by positive sentiment (68.20%), whilst Akulaku was dominated by negative sentiment (51.70%). The Naïve Bayes multinomial model achieved an accuracy of 84.13%, with average precision, recall, and F1-score values of 0.84, demonstrating good and balanced classification performance across both sentiment classes.
Abstract:This study aims to analyze the influence of Love of Money and Machiavellian traits on the ethical perceptions of accounting students. The independent variables in this study are Love of Money (X1) and Machiavellian traits…
s (X2), while the dependent variable is the ethical perception of accounting students (Y). This study employs a quantitative approach using a survey method. The population of this study consists of accounting students at Universitas Negeri Gorontalo, with a total sample of 32 respondents selected using purposive sampling technique. Data were collected through the distribution of questionnaires via Google Forms and analyzed using descriptive statistical analysis and multiple linear regression with the assistance of SPSS software.The results of the study indicate that partially, Love of Money has a positive and significant effect on the ethical perceptions of accounting students. This suggests that students perceive money as a motivation to achieve success in an ethical manner. Meanwhile, Machiavellian traits have a negative and significant effect on the ethical perceptions of accounting students, indicating that the higher the tendency toward manipulation and self-interest orientation, the lower the level of ethical perception. Simultaneously, Love of Money and Machiavellian traits have a significant effect on the ethical perceptions of accounting students.
Abstract:This study aims to analyze the relationship and influence of coal quality parameters which include Total Moisture (TM), Ash Content (ASH), and Total Sulfur (TS) on Gross Calorific Value (GCV). The data used in this study…
is data from laboratory tests on 23 samples of Run Of Mine (ROM) coal at seam 16 at PT Unggul Nusantara, North Barito Regency, Central Kalimantan. Data analysis was performed statistically using the help of SPSS software through Pearson correlation test and multiple linear regression analysis. The results of the correlation test showed that simultaneously, the TM, ASH, and TS parameters had a very strong relationship with the GCV value with a correlation coefficient (R) of 0.893 and contributed an influence of 76.5%. Partially, Ash Content (ASH) had a very strong negative relationship (r = -0.881) and had a significant effect on calorie values (p = 0.000). Each 1% increase in ash content would decrease the GCV value by 68.249 Kcal/Kg. Meanwhile, Total Moisture had a significant positive relationship by simple correlation (r = 0.506, p = 0.014), but showed no partial significant effect in multiple regression models (p = 0.364). Total Sulfur was found to have a very weak negative relationship (r = -0.182) and had no significant effect on GCV values (p = 0.406). This study concludes that Ash Content is the most dominant parameter that affects the reduction of the caloric value of coal seam 16 at PT Unggul Nusantara.
Abstract:This study aims to determine the influence of internal control and the village financial system on the managerial performance of village apparatus in the villages of West Limboto District. This research employed a quantitative…
tative method. The data used in this study were primary data collected through questionnaires distributed to village apparatus in West Limboto District, resulting in a sample of 118 respondents. The sampling technique used was purposive sampling. The analytical tool employed was multiple linear regression analysis. The results indicate that the Village Financial System has a positive effect on the Managerial Performance of Village Apparatus, whereas Internal Control does not have a positive effect on the Managerial Performance of Village Apparatus.
Abstract:Islamic economics operates as a normative framework prioritizing social justice, equitable wealth redistribution, and collective wellbeing. Despite its robust philosophical foundations, empirical consensus regarding how…
these tenets translate into measurable welfare outcomes across heterogeneous developing nations remains highly fragmented. This study addresses this critical gap by executing a systematic literature review guided by the PRISMA 2020 statement to synthesize empirical evidence on the operationalization of Zakat, Waqf, and Islamic Social Finance (ISF) as structural instruments for poverty reduction. Departing from traditional descriptive reviews, this paper introduces an original analytical taxonomy that maps the operational mechanics of ISF against micro-level and macro-level development outcomes. Based on a rigorous multi-stage screening of peer-reviewed empirical studies published between 2020 and 2025 across emerging economies, a final synthesized sample of $n = 10$ high-quality primary articles was evaluated. The qualitative narrative synthesis reveals that integrated ISF instruments exert a structurally positive impact on poverty alleviation, income optimization, and socio-economic empowerment, particularly when embedded within digital financial ecosystems and formal financial inclusion frameworks. However, the analysis uncovers substantial outcome heterogeneity, demonstrating that welfare efficacy is highly conditional upon institutional governance quality, targeting accuracy, and localized implementation designs. The structural novelty of this research lies in its empirical crystallization of the explicit boundary conditions under which normative faith-based capital successfully disrupts poverty traps, offering an evidence-based operational blueprint for policymakers and Sharia social institutions in the Global South.
Abstract:The agriculture sector plays a strategic role in the national economy and is highly dependent on fertilizer availability on support crop productivity. This study aimed to analyze the effectivenss of subsidized fertilizer…
er distribution and its impact on rice productivity in the tidal lowland areas of Tanjung Lago District, Banyuasin Regency. The research employed both quantitative and qualitative descriptive approaches using a stratified random sampling method involving 60 farmers who received subsidized fertilizer and 30 farmers who did not reveive subsidizer fertilizer. The effectiveness of subsidizer fertilizer distribution was evaluated using a likert scale based on the Six Appropriateness Principles, while the impct on rice productivity was analyzed by comparing the productivity levels of the two farmer groups. The findings showed that the distribution of subsidized fertilizer was generally categorized as moderately effective, with an average effectiveness score of 71,33%. The price compliance indicator was classified as highly effective (91,66%), while location suitability was categorized as effective (81,00%). Meanwhile, quantity appropriateness, fertilizer type suitability, and timeliness of distribution were categorized as moderately effective. The findings showed that the distribution of subsidized fertilizer was generally categorized as moderately effective, with an average effectiveness score of 71.33%. The price compliance indicator was classified as highly effective (91.66%), while location suitability was categorized as effective (81.00%). Meanwhile, quantity appropriateness, fertilizer type suitability, and timeliness of distribution were categorized as moderately effective. In contrast, the fertilizer quality suitability indicator was still considered ineffective, with an effectiveness score of 55%. The use or subsidized fertilizer also contributed positively to rice productivity. Farmers receiving subsidized fertilizer achieved an average rice productivity of 3.77 ton ha⁻¹, whereas farmers who did non receive subsidized fertilizer produced an average productivity of 3.20 ton ha⁻¹. This resulted in a productivity defference of 0.57 ha⁻¹.. equivalent to approximately 17.81%.
Abstract:This study aims to analyze the determinants of dividend policy and their implications for stock returns among companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Specifically, the study examines…
examines the effects of Return on Assets (ROA), Current Ratio (CR), Debt-to-Equity Ratio (DER), Sales Growth (SG), and Firm Size (SIZE) on Dividend Payout Ratio (DPR), as well as the impact of DPR on stock returns. The research employs a quantitative approach using secondary data obtained from the annual financial reports of dividend-paying companies listed on the IDX. The sample consists of 822 firm-year observations selected through purposive sampling. Data analysis was conducted using path analysis with multiple regression models, supported by classical assumption tests including normality, heteroscedasticity, multicollinearity, and autocorrelation tests. The results indicate that during the overall period of 2019–2024, ROA, DER, and SG significantly and negatively affect DPR, while CR and SIZE do not have significant effects. Furthermore, CR negatively affects stock returns, whereas SG and DPR have positive and significant effects on stock returns. The findings also reveal that the relationships among financial performance, dividend policy, and stock returns vary across pre-crisis, crisis, and post-crisis periods. Overall, dividend policy plays an important mediating role in influencing stock returns, particularly during and after periods of financial uncertainty. These findings provide valuable insights for investors, corporate managers, and policymakers in formulating dividend and investment decisions under different economic conditions.
Abstract:The Indonesian telecommunication industry is currently experiencing saturation in the Business-to-Consumer (B2C) market segment, prompting PT Telkom Indonesia (Persero) Tbk to aggressively execute business transformation…
by shifting toward a Business-to-Business (B2B) Digital model to maintain relevance amidst increasingly competitive and dynamic global business competition. This shifting phenomenon demands comprehensive internal readiness, particularly regarding resource orchestration and marketing ambidexterity maturity to balance traditional connectivity business with the exploration of high-value digital service innovation. This research employs a quantitative methodology with descriptive and causal approaches to dissect and objectively measure the level of organizational readiness in facing such market disruptions. Primary data collection was conducted with 385 respondents consisting of employees and strategic stakeholders involved in the transformation process at PT Telkom Indonesia using a nonprobability sampling technique with a purposive sampling method. All collected data were subsequently processed and tested using the SmartPLS version 4 analysis tool to ensure accuracy in modeling the complex relationships between the variables. The data analysis techniques utilized include descriptive statistics to provide a general overview of the data and variance-based Structural Equation Modeling (PLS-SEM) to test the significance of relationships between latent variables within the research model. The research findings project that corporate strategy significantly and positively influences business transformation success and B2B Digital model development, while simultaneously providing a strong direct impact on strengthening the company's competitiveness at the global level. The analysis results also indicate that internal transformation effectiveness and the implementation of B2B digital solutions are primary determinants capable of substantially enhancing the company's ability to compete across borders in the digital platform era. Furthermore, the mediating roles of business transformation and B2B Digital model variables have proven to be crucial in reinforcing the link between corporate strategic orientation and the achievement of sustainable international competitive advantage. Overall, this study provides an empirical foundation regarding the importance of precise resource orchestration for Telkom Indonesia to realize its vision as a preferred digital telco capable of winning competition in international markets.
Abstract:This study aims to determine the effect of auditor experience and self-efficacy on auditor performance at the Bone Bolango Regency Inspectorate. This study used a quantitative approach with a causal associative method. Data…
ata were collected by distributing questionnaires to 38 respondents selected using a census sampling technique (total sampling). Data analysis techniques included classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-tests and F-tests) using Statistical Package for the Social Sciences (SPSS) version 26 software. The results indicate that, partially, auditor experience has no significant effect on auditor performance, while self-efficacy has a positive and significant effect on auditor performance. Simultaneously, auditor experience and self-efficacy have a significant effect on auditor performance. The coefficient of determination indicates that 73.1% of the variation in auditor performance can be explained by auditor experience and self-efficacy, while the remaining 26.9% is influenced by factors outside the research model.