Abstract:This article aims to analyze the use of ithnab (extension) in Surah Maryam verse 10. The method used is literature study with a qualitative approach. Data was collected from various sources, such as tafsir books, journal…
articles, and related findings. Analysis is carried out by examining the meaning of ithnab, the context of the verse, and its implications in the interpretation of the verse. The research results show that the ithnab in this verse aims to emphasize the message, emphasize the meaning, and describe the greatness of Allah SWT. The use of ithnab in this verse also has stylistic and rhetorical dimensions that enrich the interpretation and provide a deep understanding of the verse. .
Abstract:This research investigates the influence of classroom environment and psychological factors on English learning motivation at SMP Negeri 14 Kota Serang. A conducive classroom environment is deemed crucial in shaping students'…
ents' attitudes towards using English, yet it often faces challenges such as different pronunciation from standard English and social stigma related to using a foreign language outside of classroom contexts. A qualitative research method employing in-depth interviews was used to explore students' and teachers' perceptions regarding these issues.
The findings reveal that many students feel insecure and embarrassed when using English, mainly due to their different accents and negative perceptions of their surroundings. However, teacher support and an inclusive classroom atmosphere can alleviate these barriers and enhance students' motivation to learn English. These findings underscore the importance of teaching approaches that accommodate student diversity and build their confidence in using a foreign language.
Abstract:Earnings management practices that are increasingly common and have become a culture in some companies are one of the main problems in financial reporting. With the convergence of IFRS standards, it is expected that managers…
gers will produce high quality financial reports, so that reported earnings become more reliable. The purpose of this study is to analyze whether IFRS convergence that has been implemented in Indonesia is able to prevent earnings management practices in Indonesia. This research uses the literature study method, namely, secondary data obtained from articles related to IFRS convergence and earnings management practices in Indonesia. The results showed that the opportunity for earnings management practices still exists after convergence with IFRS, but the value of earnings management after IFRS convergence is lower than before the implementation of IFRS convergence.
Abstract:This study investigates how cognitive processes in a flipped classroom setting influence self-regulated learning (SRL). Active student participationand self-directed learning are prioritized in this approach. 13 pertinent…
t papers on flipped classrooms, SRL, and related topics were looked into for theliterature review. The results demonstrated the value of SRL in enhancing students' capacity for autonomous learning and academic success.Collaborative and active learning are further encouraged in the flipped classroom setting. The conclusion for education is that in order to enhancestudent learning outcomes, it is critical to include SRL principles into teaching procedures. Offering students individualized support and unambiguousdirection as they get ready for flipped classroom activities are examples of useful recommendations. Through this research, the function of SRL inflipped classrooms is better understood, and ideas for developing instructional strategies based on SRL principles are gained.
Abstract:The preparation of financial and tax reports has a very important role in determining the success and compliance of an entity with applicable regulations and standards. The accounting services firm is the entity responsible…
ble for compiling these reports for its clients. Therefore, evaluation of the process of preparing financial and tax reports at accounting services firms becomes relevant to ensure the quality, accuracy and compliance of these reports. The aim of this research is to evaluate the effectiveness and efficiency of preparing financial and tax reports in accounting services offices. This includes analysis of existing processes, use of technology in preparing reports, and understanding taxes. In this way, it is hoped that areas where improvements are needed to improve service quality and compliance with applicable regulations can be identified. This data was collected through literature reviews and interviews with accounting practitioners and analysis of related documents. Apart from that, direct observation of the report preparation process was also carried out to gain a more in-depth understanding. The research results show that although many accounting firms have implemented best practices in preparing financial and tax reports, there are still several areas where improvements can be made. This includes increased use of technology to increase efficiency and increased collaboration between accounting teams and clients to ensure better compliance. By implementing the recommendations resulting from this research, it is hoped that accounting services firms can improve the services they provide and ensure better compliance with accounting and tax standards
Abstract:This study aims to analyze the application of the Hutagogy (Self-Determined Learning) system in basic proficient course training at Pusdiklatcab Jombang, East Java. Hutagogy is a learning approach that gives trainees greater…
ater control and responsibility in organizing and directing their own learning. The research method used is qualitative research with a case study approach. Data were collected through participatory observation, interviews with trainees and instructors, and analysis of training-related documents. The results of this study are expected to provide insight into the effectiveness and benefits of implementing the Hutagogy system in the context of basic proficient course training. A significant 75% strongly agree with the use of diverse media in learning, indicating an understanding of the value of multimedia technologies. Furthermore, 50% strongly agree that students actively participate in course assessments, demonstrating a willingness to evaluate and improve the learning process. Finally, an overwhelming 81.3% support a thorough approach to assessment that includes pre-tests, post-tests, reviews, feedback, and reflections, demonstrating commitment to a holistic evaluation process. And all of the finding explained that hutagogy was applied at Pusdiklatcab Jombang , East Java.
Abstract:Disclosure of a criminal case in order to find the perpetrator of a criminal act cannot be separated from witness statements as evidence. Witness testimony that is recognized as evidence is only testimony that meets subjective…
ective and objective requirements as a witness. In this regard, problems often arise in practice regarding testimonium de auditu witnesses, related to the strength of their evidence before the trial. For certain criminal acts, finding witnesses who saw, heard and experienced the crime is not easy. For example, criminal acts of sexual abuse against children, which are difficult to find because when a criminal act of sexual abuse occurs, at that time there must be only the perpetrator and the victim. The aim of this research is to determine the value and evidentiary strength of the testimony of testimonium de auditu witnesses in the process of proving criminal acts of child molestation. This problem will be answered using normative legal research methods through case studies of Decision Number: 146/Pid.Sus/2020/PN Ktg. The results of the research in writing this article are that the evidentiary value of all evidence, including witnesses, is in the hands of the judge. Judges in determining the value and proof of evidence must pay attention to its suitability with other evidence.
Abstract:Extensive reading practice is a reading activity that involves a variety of materials outside the official curriculum. This research aims to understand how students and teachers implement Extensive Reading Practice and its…
ts impact on language learning. The research method used is a literature review, in which information is collected and analyzed from various sources such as journal articles, books, and related references. The results showed that Extensive Reading Practice received positive responses from students and teachers. Students reported improved reading skills, increased vocabulary, better text comprehension, and increased interest in reading. Meanwhile, teachers reported that extensive reading practice increased students' motivation to learn and active participation in language learning. The role of the school in providing adequate resources for extensive reading practice is also very important. This includes a well-stocked library and a variety of reading materials to support different reading activities. Overall, this study shows that extensive reading practice has significant benefits for students and teachers in improving language proficiency and motivation to learn.
Abstract:This study aims to elucidate the essence of Indonesian elementary school students' lived experiences of mindfulness meditation and how it shapes their perceptions of concentration and memory in the context of "Freedom to…
Learn." A hermeneutic-phenomenological study was conducted with five students in grades 4-5. Data were generated through in-depth conversations and participant observations during a four-week classroom mindfulness program and analyzed through phenomenological reduction and thematic synthesis. The research findings indicate that the unchanging essence, namely "a shift from an anxious mind to a calm mind that opens up space for learning," is expressed through four interrelated themes: perceived emotional calm, sustained attention, easier recall, and positive appreciation of quiet moments. The study concludes that mindfulness is not simply a technique, but a pedagogical way of life that begins with learning; integrating brief, mindful pauses can foster reflective, calm, and independent learners aligned with the Pancasila Student Profile.
Abstract:ChatGPT has attracted considerable media and academic attention as one of the latest developments. It has the ability to generate answers to questions and perform other language-related tasks with exceptional accuracy. This…
his is due to its extensive training set, which closely resembles human-produced texts. Many researchers consider ChatGPT to be an interesting tool for improving students' language and knowledge skills, as well as their problem-solving and communication skills. The study discussed some perceptions of the merits of ChatGPT on English student with each representative answering or filling a questionnaire containing their views or responses to ChatGPT conversations using a quantitative descriptive method. It is hoped that the study can learn how English education students feel using small talk, whether it is having a good effect on their performance or whether it is adversely affecting their performance in college. The results of correlation analysis show patterns of relationships between different variables. There is no linear relationship between the level of agree and strongly disagree, but there is a strong and negative correlation between the level of disagree and strongly agree. meanwhile, a strong positive relationship was observed between neutral and strongly disagree levels.