Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:This research investigates the impact of fiscal policy on economic growth in Indonesia. The study was carried out by analyzing the implementation of public expenditure policies, tax reforms and subsidies implemented by the…
he government in several time periods. Macroeconomic data such as Gross Domestic Product (GDP), inflation rate, investment and household consumption are used to evaluate the effectiveness of fiscal policy in responding to domestic and global economic conditions. The findings show that fiscal policy has a significant impact on economic growth, particularly through increasing infrastructure investment and tax incentives for the private sector. However, challenges such as transparent public budget management and long-term policy consistency need to be addressed to maximize the contribution of fiscal policy to inclusive and sustainable economic growth. Policy recommendations include expanding infrastructure investment, further tax reform to increase efficiency, as well as improvements in public budget management. The implication of this research for national economic policy is the importance of maintaining policy consistency and improving inter-institutional coordination to achieve the goal of sustainable economic development in Indonesia.
Abstract:Perkembangan teknologi digital telah mengubah lanskap pendidikan, termasuk di tingkat SMA, dengan penggunaan yang semakin meluas dalam proses pembelajaran. Penelitian ini bertujuan untuk menginvestigasi bagaimana teknologi…
gi digital mempengaruhi proses pembelajaran di SMA, dengan fokus pada implementasi dan dampaknya terhadap pencapaian akademis serta interaksi siswa dan guru. Penelitian ini menggunakan pendekatan kualitatif dengan studi kasus di beberapa SMA yang menerapkan teknologi digital secara intensif. Data dikumpulkan melalui wawancara mendalam dengan guru dan siswa, observasi kelas, serta analisis dokumen terkait kurikulum dan hasil belajar. Hasil penelitian menunjukkan bahwa penggunaan teknologi digital secara positif mempengaruhi proses pembelajaran di SMA. Guru dan siswa melaporkan peningkatan dalam keterlibatan siswa, pemahaman konsep yang lebih baik, dan pengembangan keterampilan digital. Namun demikian, tantangan terkait infrastruktur teknologi, kurangnya pelatihan yang memadai bagi guru, dan potensi gangguan dalam pembelajaran juga teridentifikasi. Implikasi dari hasil ini adalah perlunya pendekatan yang terintegrasi dalam mengadopsi teknologi digital di sekolah, dengan fokus pada pengembangan kurikulum yang memadai, pelatihan untuk guru, dan peningkatan infrastruktur. Diskusi juga menggarisbawahi pentingnya menjaga keseimbangan antara penggunaan teknologi dengan interaksi sosial dan pembelajaran konvensional. Secara keseluruhan, teknologi digital memiliki potensi besar untuk meningkatkan kualitas pembelajaran di SMA jika dikelola dengan baik. Diperlukan komitmen yang kuat dari semua pihak terkait untuk memastikan integrasi yang efektif dan berkelanjutan dari teknologi digital dalam konteks pendidikan yang berubah dengan cepat ini.
Abstract:Pendidikan di sekolah dasar merupakan tahap kritis dalam membentuk pondasi akademik dan perkembangan sosial anak-anak. Penelitian ini bertujuan untuk mengeksplorasi efektivitas strategi pembelajaran inovatif dalam meningkatkan…
katkan kualitas pendidikan di sekolah dasar. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan fokus pada analisis studi kasus di beberapa sekolah dasar yang menerapkan strategi inovatif. Data dikumpulkan melalui wawancara mendalam dengan guru dan siswa, observasi langsung, serta analisis dokumen terkait. Hasil penelitian menunjukkan bahwa berbagai jenis strategi inovatif seperti flipped classroom, pembelajaran berbasis proyek, dan cooperative learning berhasil meningkatkan motivasi dan partisipasi siswa, serta hasil belajar akademik mereka. Respons positif dari guru dan siswa terhadap metode-metode inovatif ini juga tercatat dalam penelitian ini. Diskusi mengenai temuan ini menunjukkan konsistensi dengan teori-teori pembelajaran seperti konstruktivisme dan teori pembelajaran aktif. Kesimpulannya, implementasi strategi pembelajaran inovatif memiliki implikasi yang signifikan bagi peningkatan kualitas pendidikan di sekolah dasar, dengan mempersiapkan siswa untuk menghadapi tantangan masa depan dengan lebih baik melalui pembelajaran yang lebih bermakna dan relevan.
Abstract:This study aims to analyze the types of errors made by 11th grade students at SMAS Amir Hamzah Medan in solving geometric transformation problems involving translation, reflection, rotation, and dilation. The study employs…
ys a qualitative descriptive approach with a sample of 15 students selected based on high, medium, and low ability categories. Data were collected through essay tests and analyzed using Newman's Error Analysis, which consists of five stages of errors: reading, understanding, transformation, process skills, and writing the final answer. The analysis results indicate that the highest incidence of errors occurred in the understanding stage and process skills stage, each accounting for 36%. Transformation errors accounted for 21.33%, while reading and final answer writing errors were in the very low category, each at 9.33%. These findings indicate that students still face difficulties in understanding basic concepts and technical steps in geometric transformations. Based on these results, it is recommended that teachers implement systematic learning strategies such as Learning Therapy, emphasizing the understanding of prerequisite concepts, writing down known and asked information, and developing the habit of structuring and evaluating solution steps systematically to minimize similar errors in the future.
Abstract:This research is focused on the effect of the use of scattergories learning media on the English learning outcomes of grade V students of SD Negeri 098166 Perumnas T.P 2025/2026. The purpose of this study is to determine…
the significant influence of the use of Scattergories learning media on the English learning outcomes of grade V students of SD Negeri 098166 Perumnas T.A 2025/2026.This researcher used a quantitative method with a pre-test-post-test one group design. The sample consisted of 24 students. Data was collected through pre-tests and post-tests in the form of written tests and analyzed using t-test formulas and N-gain tests. Based on the data, it was found that mastery of vocabulary in English and English learning outcomes were better after using scattergories learning media. This can be seen from the average score before treatment, which is 25.6 with the low category, after the treatment, which is 86 with the high category. Then there was a significant influence after using scattergories learning media on the English learning outcomes of grade V students of SD Negeri 098166 Perumnas. Based on the calculation of the N-gain test, the researcher found that the N-Gain test showed a value criterion of 0.7979 categorized as high classification.
Abstract:Pematang Johar, sebuah desa yang berkembang pesat di Kecamatan Labuhan Deli, Kabupaten Deli Serdang, Sumatera Utara, menghadapi tekanan lingkungan yang meningkat akibat alih fungsi lahan, berkurangnya ruang terbuka hijau,…
, dan genangan air yang berulang pada musim hujan. Kegiatan pengabdian ini bertujuan memperkenalkan revitalisasi infrastruktur hijau sebagai solusi inovatif untuk memperkuat ketahanan lingkungan di tingkat lingkungan permukiman. Metode yang digunakan meliputi tahap persiapan, koordinasi dengan aparat desa, sosialisasi partisipatif, demonstrasi praktis pembuatan lubang resapan biopori, sumur resapan, dan taman hujan, serta evaluasi melalui instrumen pretest-posttest. Kegiatan diikuti oleh 42 peserta yang terdiri dari perangkat desa, anggota karang taruna, dan ibu rumah tangga. Hasil kegiatan menunjukkan peningkatan skor pemahaman rata-rata peserta secara signifikan, dari 40% sebelum kegiatan menjadi 84% setelah kegiatan, serta peserta menunjukkan minat yang tinggi untuk menerapkan teknik tersebut secara mandiri. Kegiatan ini menyimpulkan bahwa intervensi infrastruktur hijau yang murah dan partisipatif dapat ditransfer secara efektif kepada masyarakat serta berkontribusi menurunkan risiko banjir sekaligus memulihkan fungsi ekologis di skala lingkungan permukiman.
Pematang Johar, a rapidly developing village in Labuhan Deli Subdistrict, Deli Serdang Regency, North Sumatra, faces increasing environmental pressure from land-use conversion, reduced green open space, and recurrent waterlogging during the rainy season. This community service activity aimed to introduce green infrastructure revitalization as an innovative approach to strengthen local environmental resilience. The method consisted of preparation, coordination with village authorities, participatory outreach (sosialisasi), practical demonstration of biopore infiltration holes, recharge wells, and rain gardens, and evaluation through pretest-posttest instruments. The activity involved 42 participants consisting of village officials, youth organization members, and housewives. Results showed a substantial increase in participants' average understanding score, from 40% before the activity to 84% afterward, and participants expressed strong interest in applying the techniques independently. The activity concludes that low-cost, participatory green infrastructure interventions can be effectively transferred to communities and contribute to reducing flood risk while restoring ecological function at the neighborhood scale.
Abstract:Akselerasi teknologi informasi memicu adanya kesenjangan digital (digital divide) di tingkat pedesaan akibat rendahnya literasi teknologi pada masyarakat non-produktif dan aparatur desa. Program Pengabdian kepada Masyarakat…
kat (PKM) ini bertujuan mengatasi kendala operasional perangkat digital, kerentanan siber, serta mengoptimalkan administrasi publik di Desa Perapat Janji, Sumatera Utara. Melalui pendekatan Community-Based Education, program diwujudkan lewat dua klaster utama: Digital Literacy Academy untuk warga umum serta E-Government Literacy Workshop bagi aparatur desa. Hasil evaluasi menunjukkan dampak kuantitatif yang signifikan. Skor rata-rata literasi digital masyarakat umum melonjak sebesar 85,4%, naik dari nilai pre-test 42,5 menjadi 78,8 pada post-test. Sementara itu, kompetensi psikomotorik aparatur desa meningkat dari 48,0 menjadi 87,5, dengan tingkat keberhasilan 100% dalam pengarsipan berbasis cloud. Program ini berhasil mempercepat transformasi desa menjadi lebih cakap digital serta meningkatkan efisiensi layanan sosial kedesaan yang adaptif terhadap perkembangan teknologi.
The acceleration of information technology has triggered a significant digital divide in rural areas due to low digital literacy among non-productive communities and village officials. This Community Service (PKM) program aimed to overcome operational digital device limitations, cyber vulnerabilities, and sub-optimal public administration services in Perapat Janji Village, North Sumatra. Utilizing a Community-Based Education approach, the project implemented two main initiatives: the Digital Literacy Academy for the general public and the E-Government Literacy Workshop for village officials. The evaluation showed significant quantitative impacts. The general public's average digital literacy score jumped by 85.4%, increasing from a pre-test score of 42.5 to 78.8 in the post-test. Meanwhile, the psychomotor competence of village officials rose from 48.0 to 87.5, achieving a 100% success rate in cloud-based digital archiving. This program successfully accelerated rural transformation toward digital proficiency and enhanced the efficiency of adaptive village social services.
Abstract:This study aims to examine the authenticity of Sahih Bukhari Hadith No. 2112 regarding the right of khiyar through a comprehensive takhrij method to ensure the validity of the evidence in muamalah policy. Additionally, this…
his study examines the mechanism of transmitting legal texts without editorial changes and compares the ijtihad of the four schools of jurisprudence regarding time limits to provide consumer protection solutions in the digital age. The methodology employed is normative legal research using a descriptive-analytical qualitative approach through library research. Data collection techniques involved cataloging hadiths on khiyar from the Kutubus Sittah, identifying the structure of the isnad, and analyzing key vocabulary (mufradat). Data analysis was conducted through stages of isnad criticism to assess the quality of the narrators, systematic analysis of the matn, comparative analysis across schools of thought, and the synchronization of traditional principles with modern economic realities. The research results indicate that the hadiths on khiyar possess exceptional chain of transmission quality within the Silsilah adz-Dzahab tradition, ensuring the text’s accuracy free from distortion over fourteen centuries. Regarding the time limit for khiyar syarat, differing viewpoints were identified: the Shafi’i school limits it to a maximum of three days, while the Maliki school allows a duration of up to 38 days depending on the type of object. In conclusion, the principle of khiyar remains relevant in the digital economy through the transformation of the order cancellation feature as a manifestation of khiyar majelis, as well as the return policy as an application of khiyar aib and khiyar syarat. The implications of this research emphasize that the ethical values of khiyar can serve as a foundation for regulators in refining consumer protection laws to minimize information asymmetry and ensure full consent (antaradin) in every online transaction
Abstract:Studi ini meneliti tibaq sebagai figur retorika dalam disiplin ilmu badiʼ yang muncul secara konsisten di seluruh Al-Qur'an. Berbeda dengan studi umum tentang balaghah Arab, penelitian ini berfokus pada fungsi komunikatif…
if tibaq—bagaimana penjajaran dua kata yang berlawanan tidak hanya memperindah bahasa tetapi sekaligus memperkuat pesan teologis, etis, dan kosmologis Al-Qur'an. Dengan menggunakan metode kualitatif-tahlili dan tinjauan pustaka dari sumber-sumber balaghah klasik dan karya-karya tafsir, studi ini mengidentifikasi dua bentuk utama tibaq: tibaq ijab (antitesis afirmatif) dan tibaq salab (antitesis afirmatif-negatif). Analisis menunjukkan bahwa tibaq bukanlah sekadar ornamen linguistik tetapi strategi retorika yang bekerja secara sinergis dengan isi semantik setiap ayat. Temuan ini diharapkan dapat memperkaya studi tentang keunikan linguistik Al-Qur'an (i’jaz lughawi), khususnya dari perspektif stilistik.