Abstract:This study aims to analyze the financial distress condition of PT Pertamina Patra Niaga during 2019–2023 using the Springate Score (S-Score) model. Financial distress is a critical stage preceding potential bankruptcy, commonly…
commonly detected through declining liquidity, profitability, and operational capability. This study employed a quantitative descriptive approach using secondary data sourced from audited financial statements. The Springate model, consisting of four key ratios (working capital to total assets, EBIT to total assets, EBT to current liabilities, and sales to total assets), was applied to evaluate the company’s financial stability. The results show fluctuating financial performance. PT Pertamina Patra Niaga was categorized as financially healthy (safe zone) in 2019, 2020, 2021, and 2023, but experienced financial distress in 2022 due to severe liquidity pressure and increased short-term liabilities. The overall average S-Score of 0.9453 places the company in the grey area, indicating potential vulnerability to financial instability. The findings highlight the importance of improving liquidity management, strengthening working capital, and increasing operational efficiency to prevent future distress. Distress dengan Metode Springate Score pada PT Pertamina Patra Niaga Periode 2019–2023
Abstract:The ambiguity of the elements “dealer” and “user” in Articles 114, 112, and 127 of Law Number 35 of 2009 on Narcotics creates legal uncertainty in the practice of criminal justice. These three provisions often overlap in…
erlap in law enforcement, particularly when investigators and public prosecutors apply more severe charges without comprehensively examining the legal construction of the defendant’s actions, including the social and situational context behind them. This study is a normative legal research that examines the doctrine of judicial legal discovery, principles of criminal law, and the principle of proportionality in sentencing in a more in-depth and structured manner. The results of the study indicate that judges have the authority to interpret the elements of narcotics criminal acts systematically, grammatically, and teleologically to clearly distinguish between “abusive users” and “dealers with the intent to distribute.” Legal discovery is needed to prevent overcriminalization and to ensure the protection of the rights of suspects and defendants throughout the entire criminal justice process. This study concludes that the appropriate method of interpretation is an integration of systematic interpretation, teleological interpretation, and the ratio legis of the Narcotics Law.
Abstract:The background of this research is based on the need to improve the quality of education and the demand for teacher professionalism in facing the dynamic challenges of school management. At SMK Negeri 1 Majalengka, the effectiveness…
ffectiveness of the principal’s leadership and the quality of internal communication are considered two important factors that may play a strategic role in enhancing teacher performance. These conditions highlight the need for empirical analysis to determine the extent to which these two aspects contribute to the achievement of teacher performance.
This study aims to examine the description of principal leadership, internal communication, and teacher performance at SMK Negeri 1 Majalengka, as well as to analyze the influence of principal leadership on teacher performance, the influence of internal communication on teacher performance, and the influence of both variables on teacher performance. Thus, this research not only describes the actual conditions but also tests the relationships between the variables under study.
The research employed descriptive and correlational methods. The study population consisted of all 141 teachers at SMK Negeri 1 Majalengka. The sample was determined using the Slovin formula, resulting in 104 respondents selected through proportional sampling. The research instrument was a questionnaire that had undergone validity and reliability testing. Data analysis was carried out to determine the strength of the relationships between variables and to test the research hypotheses.
The results indicate that principal leadership falls into the very competent category, internal communication is carried out high effectively, and teacher performance is categorized as very high. Correlational analysis findings show that principal leadership (X₁) has a significant influence on teacher performance, and internal communication (X₂) also has a significant influence on teacher performance. Simultaneously, both independent variables have a meaningful effect on improving teacher performance at SMK Negeri 1 Majalengka.
The implications of this study show that improving teacher performance can be achieved through strengthening principal leadership and implementing effective internal communication. Therefore, schools are advised to continuously build open and collaborative communication patterns and optimize leadership roles in providing direction, support, and exemplary behavior for teachers.
Abstract:This study aims to describe the teaching strategy of Indonesian teachers in learning speaking skills of MA Muhammadiyah Palleko students in Takalar Regency. The focus of the research is directed at the types of strategies…
s used by teachers, their application in learning activities, and factors that affect the effectiveness of learning speaking skills. The research uses a qualitative approach with a descriptive method. Data is collected through observation, interviews, and documentation, then analyzed through data reduction, data presentation, and conclusion drawn. The results of the study showed that teachers used several learning strategies, namely communicative strategies, group discussions, presentations, questions and answers, and role plays. The strategy is applied to increase students' speaking courage, ability to convey ideas, and their involvement in the learning process. However, the effectiveness of the strategy is still influenced by several obstacles, such as low student confidence, limited learning media, and suboptimal feedback by teachers. This study concludes that the teaching strategy of Indonesian teachers has been able to support the improvement of students' speaking skills, but still requires continuous innovation, especially in media development, strengthening motivation, and providing opportunities for wider speaking practice.
Abstract:Corruption, as an organized and transnational crime, demands a more effective asset recovery mechanism than the conventional criminal approach currently applied in Indonesia. The limitations of criminal law instruments in…
n tracing, confiscating, and repatriating assets that have been transferred, concealed, or placed outside national jurisdiction form the central background for the urgency of the Asset Forfeiture Bill. This study aims to analyze the concept of asset forfeiture for corruption cases through the non-conviction based forfeiture mechanism and assess the alignment of the Asset Forfeiture Bill with international standards, particularly the UNCAC. The research employs a normative legal method through an examination of legislation, academic literature, international documents, and comparative best practices. The findings indicate that the Bill introduces a new enforcement paradigm through in rem procedures, an integrated asset-tracing system, civil judicial control, and transparent asset management. The discussion reveals that although the Bill has significant potential to enhance state asset recovery, its implementation requires strengthened evidentiary standards, protection of property rights, and improved inter-agency coordination. The study concludes that the Asset Forfeiture Bill represents a strategic instrument for improving the effectiveness of anti-corruption efforts, yet its success depends on procedural safeguards, transparency in asset administration, and the institutional capacity of law enforcement bodies.
Abstract:Leadership in Islam is a mandate that demands responsibility, justice, and spiritual values. This research aims to explain the integration between situational and spiritual leadership in an Islamic perspective. The method…
d used is a literature study by examining various scientific sources related to the concept of leadership. The results of the study show that situational leadership emphasizes the ability of leaders to adapt to the conditions of followers, while spiritual leadership is based on divine values, trust, and sincerity. Both, when integrated, give birth to a leadership model that is adaptive, moral, and oriented towards the benefit of the ummah as exemplified by the Prophet Saw.
Abstract:This study analyzes the interpersonal language actions used by students in class interactions at SMP Negeri 5 Manuju with the Functional Systemic Linguistics (LSF) approach. This approach emphasizes the role of language…
as a tool to build social meaning and facilitate interaction in the context of learning. The purpose of the research is to understand how students use language to communicate, coordinate, and negotiate meaning in learning activities. The research method used is qualitative descriptive with data collection through direct observation of classroom interactions, in-depth interviews with teachers and students, and documentation in the form of recordings and field notes. Data analysis is carried out interactively through the stages of collection, reduction, presentation, and extraction of meaning from interpersonal utterances that appear in learning. The results showed that students' interpersonal language actions were realized through three types of mood clauses: interrogative, used to ask questions and ask for clarification; declarative, used to convey an opinion or information; and imperative, used to direct group work with mitigation to maintain social harmony. The function of this language act is not only to convey information, but also to build social relationships, organize group collaboration, and provide subtle approval or support. These findings provide an overview of how language plays a role in shaping communicative and collaborative interactions in the classroom.
Abstract:This study aims to describe the implementation of the deep learning approach in Indonesian language learning and its impact on the development of critical and reflective thinking skills of high school students in several…
al schools in Makassar City. The deep learning approach is seen as an innovative learning strategy that emphasizes high-level thinking processes, active engagement, and deep reflection on teaching materials. The research method used is descriptive qualitative with data collection techniques through observation of learning activities, interviews with teachers and students, and analysis of learning outcome documents. The results of the study show that the application of the deep learning approach contributes positively to improving the quality of learning interactions and students' metacognitive awareness. Students show high ability to identify problems, analyze arguments, draw logical conclusions, and reflect on the learning process. Deep learning-based learning also strengthens collaborative interaction patterns in the classroom and encourages students' intellectual independence. Thus, the deep learning approach is relevant to be applied in Indonesian language learning in high school to foster critical, reflective, and literacy skills in accordance with the demands of 21st century education.
Abstract:This study aims to determine the influence of the use of infographic media on the motivation to learn and comprehend news texts of grade VII students of SMP Hasanuddin Gowa. The background of this research departs from the…
he low motivation and ability of students to understand news texts, especially in Indonesian learning which requires students to be able to analyze information critically and systematically. Infographic media was chosen as an alternative because it has attractive visual characteristics, is concise, and is able to present complex information in a more understandable way. The research method used was a pseudo-experiment with a nonequivalent control group design. The research sample consisted of two classes, namely the experimental class that obtained learning using infographic media and the control class that obtained conventional learning. Data collection techniques include learning motivation questionnaires, news text comprehension tests, observations, and documentation. Data analysis was carried out through prerequisite tests (normality and homogeneity), t-test, and MANOVA test to see the effect simultaneously. The results showed that there was a significant difference between the experimental class and the control class on the aspect of learning motivation, where the experimental class had a higher average motivation score after the use of infographic media. In addition, students' understanding of news texts in the experimental class also increased significantly compared to the control class. MANOVA's analysis strengthens the finding that infographic media has a simultaneous effect on students' motivation to learn and comprehension of news texts. Thus, this study concludes that infographic media is effectively used as a learning medium in news text materials. Infographics not only increase students' motivation to learn, but also help students understand the content of the news more comprehensively. These findings recommend the use of innovative visual media in Indonesian learning to improve the quality of students' learning processes and outcomes.
Abstract:Based onthe conditions of the Village Development Index (IDM) for Putren Village, usingscoring analysis in 2023, the score was 0.694, with a detailed Social Resilience Index (IKS) score ofSocial Resilience Index (IKS) is…
0.748, the Economic Resilience Index (IKE)is 0.667, and the Environmental Resilience Index (IKL) is 0.667. With this IDM score, Putren Villageis classified as a developing village because it has not yetoptimized its Economic Resilience Index and Environmental Resilience Index.This study aims to formulate a development strategy for Putren Villagetowards becoming an independent village based on the IDM. The analysis method applied inthis study is descriptive qualitative through content analysis. Thedata collection methods used are questionnaires and interviews. The results of the analysisshow that the development strategy for Putren Village towards becoming an independentvillage based on IDM criteria and community expectations is directed at the developmentand repair of village roads, the provision of integrated drainage, the formation of BUMDesand the improvement of the competence of the community