Abstract:This study aims to analyze the financial statements of an automotive repair service business in order to transform financial data into useful information for decision-making. The method used is descriptive analysis of the…
e balance sheet, income statement, and statement of changes in equity prepared by the workshop business entity. The results show that the workshop business has a healthy financial position with adequate current and fixed assets, as well as a positive net profit. The conclusion of this study is that financial statements provide essential information for management in planning and controlling the business.
Abstract:Milkindo Agrotourism, located in Malang Regency, was an educational tourism destination that combined modern livestock and agricultural activities. This study examined the influence of attraction, accessibility, amenity,…
and ancillary factors on visitor perceptions. Data were collected in February 2025 through questionnaires distributed to 100 visitors. The research instruments were tested for validity and reliability, and classical assumption tests were performed to ensure the appropriateness of multiple linear regression analysis. The results revealed that visitors rated the clarity of registration information and memorable experiences the highest. Regression analysis showed that attraction significantly negatively affected visitor perception, while accessibility, amenity, and ancillary factors had significant positive effects. This indicated that enhancing accessibility, amenity, and ancillary improved visitor satisfaction, whereas increasing attraction elements unexpectedly lowered visitor perception. In conclusion, effective management of attraction, accessibility, amenity, and ancillary was essential to foster positive visitor perceptions and enhance the competitiveness of Milkindo Agrotourism as a leading educational tourism destination. The study recommended continuous innovation and improvement to support sustainable development in education-based agrotourism.
Abstract:This research investigates the impact of AI literacy on leadership effectiveness within the finance industry, a sector experiencing rapid digital transformation. As artificial intelligence becomes increasingly integrated…
into financial operations, leaders are required to possess not only traditional managerial skills but also a strong understanding of AI concepts, applications, and ethical considerations. Using a quantitative approach, data were collected from 55 finance professionals occupying leadership roles across various organizations. The study assessed their levels of AI literacy and examined its relationship with their perceived leadership effectiveness. The results reveal a significant positive correlation between AI literacy and leadership effectiveness, indicating that leaders with higher AI literacy are better equipped to drive innovation, make strategic decisions, and successfully adapt to technological change. These findings highlight the importance of integrating AI literacy into leadership development programs and fostering a culture of continuous learning to ensure sustained organizational agility and competitiveness in the finance sector.
Abstract:This study illustrates the meaning of learning based on Malay ethnopedagogy through the integration of the Tepuk Tepung Tawar tradition into the topic of human growth and development in the Science subject for Grade V of…
Elementary School in Pekanbaru. A descriptive qualitative approach was used, with data collection techniques including observation, classroom discussions, field notes, and student worksheets (LKPD). The results of the study show that the implementation of the Tepuk Tepung Tawar tradition in learning has a positive impact on students’ holistic understanding, covering biological, social, and spiritual aspects. Students were able to connect scientific concepts with cultural experiences, showed increased enthusiasm, and gained an understanding of values such as mutual cooperation, natural balance, and spirituality. These findings affirm that culture-based learning can enhance engagement, deepen the meaning of the material, and holistically shape students' character.
Abstract:Study This aiming For analyze inequality between law normative and practical its implementation in system Indonesian law , as well as to study the impact to justice social and awareness law citizens . This article also explores…
xplores the role of Citizenship Education in to form character critical , fair and conscious citizens law . In the research This the method used is approach qualitative descriptive with type studies library , relying on secondary data from literature academic , documents law , and reports institution independent . The results of the study show that inequality enforcement law due to low integrity institution justice , intervention power , and social bias to group vulnerable . The phenomenon of dualism of law causes law lost universal and changing nature become tool discriminatory power . Therefore that , Citizenship Education own position strategic in to plant mark justice , awareness law , and bias towards groups marginal , in order to create a more society fair and democratic .
Abstract:This study aims to examine and analyze communication patterns between teachers and students in the teaching and learning process at SMK Islamic Center Baiturrahman. Communication between teachers and students plays a crucial…
cial role in creating an effective and conducive learning atmosphere. This study uses a descriptive qualitative approach with observation, interview, and documentation methods as data collection techniques. The results of the study indicate that communication patterns in this school run in an open, participatory, and religious atmosphere. Teachers not only act as conveyors of information, but also as guides and motivators who establish positive interpersonal relationships with students. Factors such as teaching style, student motivation, and school environmental support influence the smoothness of communication. Effective communication has been shown to improve students' understanding of the subject matter and strengthen their character and discipline. This study concludes that good communication patterns between teachers and students contribute directly to the achievement of learning outcomes and the formation of students' character holistically.
Abstract:Looking at the limited time for people, especially for students and looking at so many subjects that must be studied by a student, it seems that students do not have time to study their religious. Meanwhile, references to…
o the teachings of the good character it self are only found in the students’ religious scriptures. so a wise teacher must be abble to involve the holy kitab of each student in every material being taught such as Al- Qur’an for Moeslem students’. Because all references can be found in the Al- Qur;an, for instance in surah Al-Kahfi specifically for the language mathery preposition. Al Qur’an can be used as a media for exercises and also as a media for finding examples of the preposition in grammar matery.
Abstract:Quantitative research is a crucial foundation in the scientific landscape to understand phenomena objectively and measurably. Although essential, there is often a gap between methodological idealism and research practice,…
, especially among novice researchers, which is indicated by the use of quantitative methods that are not optimal in student theses due to lack of mastery of methodology and statistics, marked by inconsistencies in variable logic, lack of theoretical basis, data bias, sampling technique errors, to inaccuracy in testing the validity of instruments and statistical analysis. Through a systematic and comprehensive literature review, this article aims to present a complete picture of the “roadmap” of quantitative research, including the essence, principles, key stages (starting from problem formulation, sample determination, instrument development, data collection, to analysis and interpretation of results), and its various types, rooted in the positivist paradigm that emphasizes objectivity and hypothesis testing. Although quantitative research offers significant advantages such as time efficiency and generalizability, challenges such as difficulty in data collection and lack of in-depth analysis also need to be overcome, so improving methodological and statistical training is crucial to producing valid, accountable scientific work that contributes significantly to the development of science.
Abstract:This study examines how online media frames student demonstrations and how student voices are disarticulated in the news, especially in relation to the state's legitimacy strategy. The study period covers 2022 to 2024, when…
hen the intensity of the student movement increased in response to various public policy issues. The main purpose of this research is to uncover the practice of digital mainstream media representation of student actions and dissect the ideological power relations between state actors and civil society groups in the realm of media discourse. The approach used is Norman Fairclough's three-dimensional model of Critical Discourse Analysis (AWK), which includes analysis at three levels: textual structure (lexical and syntactic), discourse practice (the process of production and consumption of texts), and social practice (ideological and institutional context). Five news articles from Kompas.com were analyzed in depth as the main sample. The results of the study show that online media tends to frame student actions through dictionaries that reduce the meaning of their struggle, such as "chaos," "secured," and "not conducive," while prioritizing quotes from state officials or security forces. This disarticulation plays a role in strengthening the state's authority in shaping public opinion and shows the tendency of the media as a hegemonic agent. These findings emphasize the urgency of ideological awareness-based media literacy so that people are able to criticize and not passively accept media discourse.
Abstract:Abstract This study is motivated by the financial literacy of generation Z and also the quality of life insurance products in Indonesia which are moderated by gender in influencing a person's interest in buying life insurance…
surance in Indonesia. This study uses a quantitative method with a descriptive relationship approach. Determination of the sample in this study was carried out by calculating using the Bernoulli formula, with a total of 384 respondents. The data analysis technique used is the Structural Equation Model - Partial Least Square (SEM-PLS). The results of the study show that financial literacy (X1) and product quality (X2) do not have a significant effect on buying interest (Y) where the p-values of both variables are <0.05. Other findings also state that Gender (Z) does not significantly moderate financial literacy and product quality. The conclusion of this study is that the factors that make generation Z interested in buying insurance products are influenced by their perceptions of financial literacy and product quality. More specifically, the perception of product quality factors has a significant and positive influence on generation Z's interest in buying life insurance products in Indonesia. The findings show that of the two variables, product quality can be the strongest predictor in predicting generation Z's interest in purchasing life insurance products. Financial literacy cannot significantly predict generation Z's interest in purchasing insurance products.
Keywords : financial literacy, product quality, gender, purchasing intention