Abstract:The study investigates the changes in both the quantity and quality of land use in the Shaki district resulting from the increased level of social and economic development. Remote sensing was used to analyze the projects…
implemented under the State program 'Social and Economic Development of Regions,' assessing their impact on land use. The projects were categorized as either 'changing' or 'replacing,' based on their degree of impact, scale, and transformations between areas. The study also examined the population distribution by altitude zones and settlement levels. The satellite images were decoded and the land use areas were divided into classes. The level of land use between 2001 and 2020 was analyzed using the support vector machine (SVM) method to calculate the scale, difference, and regional growth rate of individual areas. The changes that occurred were identified and explained. Additionally, the transitions between categories were studied, the main changing and expanding areas were identified, and the increasing and decreasing tendencies between classes were examined.
Abstract:This study aims to evaluate the return on investment (ROI) of ScienceDirect subscriptions at Universitas Terbuka during the 2024–2026 period by examining research productivity, publication characteristics, and scholarly…
y impact beyond conventional usage statistics. Rather than assessing subscription value solely through download counts, this study adopts a value-based assessment approach that integrates research performance indicators. A quantitative descriptive design with a bibliometric approach was employed. The dataset comprised 31 Scopus-indexed publications affiliated with Universitas Terbuka published between 2024 and 2026. Data were analyzed using publication productivity, citation performance, publication outlets, publisher distribution, and collaboration patterns. The findings indicate relatively stable research productivity, with 12 publications in 2024, 10 in 2025, and 9 in 2026. Publications were disseminated across various international publishers, predominantly Emerald, Turkish Online Journal of Distance Education, AIP Publishing, and Springer Nature, while no publication in the analyzed dataset appeared in Elsevier journals hosted on ScienceDirect. These findings suggest that the primary value of ScienceDirect lies not in serving as a publication destination but in functioning as a strategic knowledge infrastructure that supports literature discovery, research design, and scholarly writing. Consequently, evaluating subscription ROI should extend beyond COUNTER usage statistics and incorporate research productivity, citation impact, collaboration, and alternative metrics to capture broader institutional benefits. This study contributes a multidimensional framework for assessing electronic resource investments in academic libraries and provides empirical evidence to support evidence-based collection management and research policy in open and distance higher education institutions.
Abstract:The assessment of student career readiness requires a systematic approach that considers multiple competencies and experiences relevant to workplace demands. This study develops an intelligent decision support system based…
ed on the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) to evaluate and map student career readiness. The study uses 20 student samples and five assessment criteria: field-specific competence (C1), internship experience (C2), communication skills (C3), digital literacy (C4), and English language proficiency (C5). Each criterion is assigned a weight based on its relative importance. The TOPSIS method involves decision matrix construction, normalization, weighted normalization, determination of positive and negative ideal solutions, distance calculation, and preference value calculation. The results show that Y11 achieved the highest preference value of 0.8296, followed by Y6 (0.7951), Y19 (0.7274), Y5 (0.7116), and Y2 (0.6999), while Y9 obtained the lowest preference value of 0.3112. Based on the classification results, 1 student (5%) was categorized as Highly Ready, 5 students (25%) as Ready, 12 students (60%) as Moderately Ready, and 2 students (10%) as Not Ready. These findings demonstrate that TOPSIS can effectively rank and classify student career readiness based on multiple assessment criteria. The proposed system can support higher education institutions in identifying students’ readiness levels and developing more objective, targeted, and data-driven career development strategies.
Abstract:This study aims to analyze students’ experiences in conducting self-assessment using the Duolingo Speak application in speaking skills learning at a higher education institution in Indonesia. The focus of this research covers…
covers five main aspects, namely: students’ self-assessment strategies, increased speaking confidence, improved vocabulary mastery, challenges encountered while using Duolingo Speak, and the enhancement of learner autonomy. This study employs a qualitative approach with a case study method, which aims to gain an in-depth understanding of students’ experiences in utilizing Duolingo Speak as a self-assessment tool in speaking learning. Data were collected through semi-structured interviews and documentation involving five students selected through purposive sampling, namely students who had used Duolingo Speak for at least one semester. The data were analyzed using thematic analysis through data organization, coding, theme identification, and conclusion drawing. The findings show that the use of Duolingo Speak provides positive learning experiences for students. The application helps students apply various self-assessment strategies, increases speaking confidence, enriches vocabulary mastery, and fosters learner autonomy. However, several challenges were also found, such as limitations in speech recognition accuracy and feedback that is not yet sufficiently detailed to support optimal reflective learning. Overall, Duolingo Speak can serve as an effective supporting tool in speaking skills instruction when combined with structured self-assessment guidance from lecturers, thereby enhancing the effectiveness of English as a Foreign Language (EFL) learning.
Abstract:Village infrastructure development planning often faces challenges in determining priorities due to limited budget allocations and assessment mechanisms that still tend to be subjective. This study aims to build an objective,…
tive, transparent, and measurable Decision Support System (DSS) to determine the priority order of infrastructure development proposals in Asam Jawa Village, Torgamba District. The applied solution integrates the Rank Order Centroid (ROC) method to calculate criteria weighting based on relative importance, and the Simple Additive Weighting (SAW) method to process the alternative ranking calculation. The evaluation was conducted on 23 physical infrastructure proposals using four main criteria: urgency level (C1), physical condition (C2), benefits (C3), and population size (C4). The results indicate that alternative A4 (Construction of Borehole Well and Public Toilet at Field) and alternative A18 (Sejahtera Street Concrete Cast) achieved the highest preference score of 1.000000, followed by other infrastructure proposals in a structured manner. The combined use of ROC and SAW methods is proven to be effective and consistent in generating accurate rural development priority rankings. The integration of these two methods facilitates village government officials in making accountable decisions while minimizing cognitive bias risks in optimizing development budget allocation.
Abstract:The financial information presented in the financial statements serves to evaluate company performance, control costs, and plan future business strategies. In addition to internal parties, financial statements are also used…
sed by external parties such as creditors, investors, and government agencies. Financial statements in accordance with SAK ETAP can increase company transparency and accountability. This financial transparency and accountability will increase external parties' trust in the company. Therefore, an analysis of the preparation of financial statements at CV Saudagar Jaya Sukses is needed. This analysis aims to assess the conformity of the prepared financial statements with the provisions of SAK ETAP. This study uses a descriptive research type with a qualitative approach. The results of the study indicate that the preparation of financial statements at CV. Saudagar Jaya Sukses is still not fully in accordance with the provisions contained in SAK ETAP, so various improvements are needed to improve the quality of the resulting financial statements.
Abstract:This study aims to examine the influence of deferred tax and tax planning on earnings management in primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The…
The variables employed in this study are deferred tax and tax planning as independent variables, and earnings management as the dependent variable. Panel data regression analysis was utilized to assess the influence of the independent variables on the dependent variable, both simultaneously and individually. The study population consisted of 83 companies, with a sample of 32 companies selected via purposive sampling, resulting in 160 observations. Data processing was conducted using EViews version 12 software, and the Common Effect Model (CEM) was selected as the model. Hypothesis testing using the model feasibility test (F-test) indicated that the model is suitable for measuring the influence of the independent variables on the dependent variable. The research results show that: (1) deferred tax and tax planning simultaneously have a significant effect on earnings management; (2) deferred tax does not have a significant partial effect on earnings management, indicating that deferred tax does not directly drive earnings management; and (3) tax planning has a positive and significant partial effect on earnings management.
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:This study aims to analyze the financial management strategies implemented by a local property and real estate company in facing conditions of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA). The study employed…
a qualitative approach with a single-case study design at PT RBP in Tuban Regency. Data were obtained through in-depth interviews with nine informants at strategic, managerial, and operational levels, supported by observation and company documentation. Data were analyzed thematically with the assistance of NVivo, and validity was assessed through source and method triangulation. The findings show that PT RBP implements an adaptive-conservative financial management strategy oriented toward cash-flow stability while maintaining the ability to respond to changes in the business environment. The strategy is realized through the use of internal capital, cash-flow control, phased development, cost monitoring, customer screening, transaction flexibility, and diversification of banks and suppliers. The strategy is reinforced by cross-functional communication and an adaptive organizational culture. The findings indicate that the combination of financial prudence and adaptive capability constitutes an important mechanism for maintaining project continuity, financial stability, and operational resilience amid VUCA pressures.