Abstract:This study aims to compare the financial performance of SOEs engaged in the infrastructure sector, the building construction sub-sector, and conduct stock offerings on the Indonesia Stock Exchange for the 2020 and 2021 periods.…
eriods. This research is a descriptive type of research. The data used is in the form of company financial report data obtained from the STIEM Bongaya Makassar Investment Gallery and visiting the website www.idx.co.id to obtain supporting information. Financial ratio analysis techniques use liquidity ratios, solvency ratios, activity ratios, profitability ratios, and market value ratios to calculate company financial data. Financial report data that has been calculated using financial ratios is then analyzed and interpreted based on a comparison between the financial ratios of each company and the industry average value. Then do a comparison of the financial performance of the four companies to find out which company has a better level of financial performance. The results of the analysis show that of the overall financial ratios used, PT. Pembangunan Perumahan (Persero) Tbk. is a company that has better financial performance than PT. Waskita Karya (Persero) Tbk., PT. Wijaya Karya (Persero) Tbk., and PT. Adhi Karya (Persero) Tbk.
Abstract:This study was conducted to empirically examine the influence of intellectual capital and profitability on stock prices in banking sector companies in Indonesia. The independent variable of this research is intellectual…
capital which is presented by VAICTM (Value Added Intellectual Coefficient) which was developed by Pulic (1998). Then the dependent variable is stock price, and profitability, which is presented by ROA, as a moderating variable. The sample of this study was selected using the purposive sampling method, and there were 24 (twenty-four) banking companies (listed on the BEI) that met the criteria so that the sample of this study amounted to 120 samples. The study was analyzed using multiple regression analysis. The results of this study found that overall, VACA, VAHU, and STVA had a significant positive effect on stock prices. But only VACA and VAHU variables were able to be moderated by ROA.
Abstract:The purpose of this study is to determine the financial performance of SOEs in the building construction sub-sector listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is descriptive research,…
search, with the location of the research at the STIEM Bongaya Makassar Investment Gallery to obtain data on the company's financial statements and visit the www.idx.co.id page to get supporting data. The research was conducted using financial ratio analysis techniques. The object of this study is a state-owned enterprise engaged in the building construction sub-sector that has gone public. The data used comes from secondary sources in the form of company financial statements. In this study, liquidity, solvency, activity, profitability, and market value ratios were used as analytical tools. This study used four state-owned enterprises in the building construction sub-sector that conducted stock offerings on the Indonesia Stock Exchange between 2017-2021 as samples. The results of the study as a whole show that based on the calculations and analysis carried out on the overall ratio, PT. Pembangunan Perumahan (Persero) Tbk. and PT Wijaya Karya (Persero) Tbk. are companies with a better level of financial performance compared to state-owned enterprises in other building construction sub-sectors.
Abstract:This study examined the management of teacher performance improvement in manifesting professional teachers in schools (Madrasah). The researcher conducted this study because of being motivated by the implementation of teacher…
acher performance management that has not been running optimally, especially in MAN 2 Majalengka and MAS Daarul Uluum PUI Majalengka. The sample in this study was the staff management of the schools, especially the principal, and teacher or educator staff in both schools studied, and the students, both at MAN 2 Majalengka and MAS Daarul Uluum PUI Majalengka. Then, the research method used in this study was descriptive-holistic aiming at finding out descriptive and holistic explanations as well as examining the assumptions used in more depth based on the findings and interpretations of the data in the research field. The data were collected through documentation techniques, interviews, and direct observation by the researcher. The results showed that the management of teacher performance improvement was able to make teachers professional, when the management of improving teacher performance was carried out based on the principles of scientific management and adjusted to the needs and characteristics of the school. Both schools (Madrasah) have been quite successful in implementing teacher performance management optimally. It could be seen in the efforts of both schools in several aspects examined. The planning aspects of both schools (Madrasah) involved a contextual analysis of all school resources and the school’s goals. The implementation of the aspects, in both schools (Madrasah), involved various performance indicators such as; (1) providing the guidance and distributing teacher self-evaluation tools; (2) carrying out academic supervision; (3) studying and concluding the results of academic supervision; (4) communicating the results of academic supervision to the teachers individually; (5) discussed the follow-up including; (a) conducting a non-formal program covering of handling cases that were individual and casuistic in nature (curative); (b) conducting a formal program, namely handling cases that were general in nature, and carried out by all teachers through training in the form of developing and deepening performance points such as composing a lesson plan. Both schools (Madrasah) showed their uniqueness, especially in the indicators of problem solving and following up. The evaluation aspects of both schools (Madrasah) were quite good at measuring existing education services, as well as measuring the extent to which the school elements have achieved predetermined qualifications. In general, this study concluded that both schools (Madrasah) were quite optimal in implementing teacher performance management by referring to the functional aspects of management; planning, implementation, and evaluation.
Abstract:This study aims to testThe Effect of Working Capital and Leverage on Profitability (Study of Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the Period 2014 - 2018).…
The population in this study were all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. TtechniqueSampling in this study using purposive sampling. Based on the predetermined criteria, the researchers determined 14 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The data were processed using SPSS version 25. The results show that Days of Inventory Outstanding (DIO), Days of Sale Outstanding (DSO), Days of Payable Outstanding (DPO) and DER have a simultaneous effect. On Profitability, shows that DIO, DSO, DPO and DER together are able to increase profitability, DIO has an effect on profitability, DSO has a negative effect on profitability. DPO has no effect on profitability.
Abstract:Penelitian ini bertujuan untuk menganalisis transformasi kompetensi guru Pendidikan Agama Islam (PAI) dalam era Kurikulum Merdeka menuju Kurikulum Berbasis Cinta (KBC). Perubahan paradigma pendidikan menuntut guru tidak…
hanya memiliki kompetensi pedagogik dan profesional, tetapi juga mampu mengintegrasikan nilai-nilai karakter, empati, dan kasih sayang dalam proses pembelajaran. Kurikulum Berbasis Cinta (KBC) hadir sebagai pendekatan yang menekankan dimensi afektif dan humanistik dalam pendidikan, yang diperkenalkan dalam berbagai sosialisasi kebijakan pendidikan keagamaan di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan jenis kajian pustaka (library research). Data diperoleh dari buku, jurnal ilmiah, dan dokumen kebijakan yang relevan, kemudian dianalisis menggunakan teknik analisis isi (content analysis). Hasil penelitian menunjukkan bahwa transformasi kompetensi guru PAI mencakup penguatan kompetensi pedagogik berbasis nilai, kompetensi sosial yang empatik, serta kompetensi kepribadian yang berlandaskan akhlak. Selain itu, guru dituntut untuk mampu mengintegrasikan pendekatan Kurikulum Merdeka dengan nilai-nilai KBC guna menciptakan pembelajaran yang bermakna dan berorientasi pada pembentukan karakter peserta didik. Dengan demikian, penerapan Kurikulum Berbasis Cinta menjadi langkah strategis dalam memperkuat peran guru PAI sebagai pendidik yang tidak hanya mentransfer ilmu, tetapi juga membentuk karakter dan kepribadian peserta didik secara holistik.
This study aims to analyze the transformation of Islamic Religious Education (PAI) teachers’ competencies in the era of the Merdeka Curriculum toward the Love-Based Curriculum (Kurikulum Berbasis Cinta/KBC). The shift in the educational paradigm requires teachers not only to possess pedagogical and professional competencies, but also to be capable of integrating character values, empathy, and compassion into the learning process. The Love-Based Curriculum (KBC) emerges as an approach that emphasizes the affective and humanistic dimensions of education, which has been introduced through various socialization programs of religious education policies in Indonesia. This study employs a qualitative approach using a library research method. The data were obtained from books, scientific journals, and relevant policy documents, and were analyzed using content analysis techniques. The findings reveal that the transformation of PAI teachers’ competencies includes the strengthening of value-based pedagogical competence, empathetic social competence, and personality competence grounded in moral values (akhlak). In addition, teachers are required to integrate the Merdeka Curriculum approach with the values of KBC in order to create meaningful learning experiences oriented toward the holistic character development of students. Therefore, the implementation of the Love-Based Curriculum becomes a strategic step in strengthening the role of PAI teachers as educators who not only transfer knowledge, but also shape the character and personality of students holistically.
Abstract:Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman dan keterampilan siswa-siswi SMAN 1 Air Joman dalam penghematan energi listrik melalui penerapan teknologi sistem pengendali lampu rumah otomatis…
tis berbasis sensor cahaya. Permasalahan utama yang dihadapi mitra adalah tingginya konsumsi listrik akibat penggunaan lampu penerangan yang tidak sesuai dengan kondisi pencahayaan lingkungan serta rendahnya literasi penghematan energi di kalangan siswa. Untuk mengatasi permasalahan tersebut, kegiatan PKM dilaksanakan dalam bentuk pelatihan yang meliputi edukasi penghematan energi listrik, pengenalan komponen elektronika, perakitan rangkaian lampu otomatis menggunakan sensor Light Dependent Resistor (LDR), serta pengujian fungsi sistem. Metode pelaksanaan dilakukan secara bertahap, dimulai dari koordinasi dengan pihak sekolah, penyampaian materi teori, praktik perakitan rangkaian, hingga evaluasi hasil kegiatan. Hasil pelaksanaan menunjukkan adanya peningkatan pemahaman siswa mengenai pentingnya penghematan energi serta kemampuan siswa dalam merakit dan menguji sistem pengendali lampu otomatis yang berfungsi sesuai dengan prinsip kerja yang dirancang. Kegiatan ini juga menghasilkan luaran berupa prototipe alat lampu otomatis, modul pelatihan, serta dokumentasi kegiatan. Secara keseluruhan, kegiatan PKM ini memberikan manfaat nyata bagi mitra dengan mendorong terciptanya budaya hemat energi di lingkungan sekolah serta menjadi sarana pembelajaran berbasis teknologi tepat guna. Kegiatan ini diharapkan dapat dikembangkan dan direplikasi pada institusi pendidikan lainnya sebagai upaya mendukung efisiensi energi dan peningkatan kualitas pendidikan.
Abstract:Pengabdian Masyarakat berjudul "Pemanfaatan Artificial Intelligence dalam Pembuatan Slide Presentasi bagi Guru-Guru” ini merupakan upaya mendukung inovasi dalam dunia pendidikan khususnya di tingkat Sekolah Dasar (SD) dan…
dan Pendidikan Anak Usia Dini (PAUD) di Sekolah
Brainfor Islamic School Kisaran. Permasalahan yang dihadapi guru-guru pada tingkat ini adalah
kendala dalam menyusun materi presentasi yang cepat, serta menarik perhatian orangtua siswa
maupun siswanya dan mampu efektif dalam menyampaikan informasi. Dalam menyikapi
permasalahan ini, kami mengusulkan solusi melalui pemanfaatan kecerdasan buatan (AI) dengan
fokus pada penggunaan ChatGPT yang dapat memberikan panduan desain, layout, dan konten
presentasi secara otomatis, sesuai dengan tujuan yang ingin di sampaikan Narasumber atau Guru.
Penggunaan ChatGPT ini bertujuan membantu guru-guru Brainfor dalam menyusun slide
presentasi yang sesuai alur ataupun prosedur serta relevan dengan kurikulum yang berlaku.
ChatGPT ini akan dapat diakses melalui platform online atau aplikasi, memudahkan akses dan
penggunaan oleh para guru. Dalam upaya mendukung pemahaman dan penerapan teknologi ini,
proposal ini juga mencakup pelatihan intensif bagi guru-guru mengenai penggunaan alat AI
dalam menyusun materi presentasi yang berkualitas.
Selain itu, sebagai langkah inovatif tambahan, narasumber melibatkan penggunaan platform
desain grafis Canva dalam pembuatan slide presentasi. Canva adalah alat yang user-friendly dan
populer dalam pembuatan desain grafis, termasuk pembuatan slide presentasi. Para guru akan
diajarkan cara mengintegrasikan output dari Chat GPT yang dikembangkan dengan Canva,
sehingga para guru-guru dapat menghasilkan presentasi yang lebih kreatif dan sesuai dengan
gaya masing-masing. Langkah ini diambil untuk memberikan variasi dan fleksibilitas lebih
kepada guru dalam menciptakan materi yang menarik perhatian siswa atau objek lainnya.
Rencana kegiatan diawali dengan identifikasi kebutuhan guru-guru melalui survei dan dialog
untuk memastikan bahwa AI yang digunakan dapat menjawab kebutuhan yang sebenarnya.
Setelah itu, dilanjutkan dengan penggunaan Canva dalam desain grafis. Pelatihan ini tidak hanya
mencakup aspek teknis, tetapi juga penerapan praktis dalam kegiatan pengetahuan dan
pembelajaran sehari-hari.
Setelah fase pelatihan, guru-guru akan diberikan kesempatan untuk mengimplementasikan
pengetahuan yang diperoleh mereka dalam pembelajaran di kelas. Selama periode ini, mereka
juga akan mendapatkan dukungan dan pemantauan penggunaan ChatGPT AI dan Canva untuk
memberikan dampak positif atau hasil pembelajaran.
Dengan menyatukan kecerdasan buatan, platform desain grafis, dan pelatihan guru, proyek ini
bertujuan menciptakan solusi holistik untuk meningkatkan kualitas pembelajaran di tingkat SD
dan PAUD. Melalui pendekatan ini, diharapkan para guru dapat dengan lebih kreatif dan efektif
menyampaikan materi kepada siswa, maupun objek lainnya serta menghasilkan dampak positif
pada proses pembelajaran dan pemahaman mereka.
Abstract:Perkembangan teknologi informasi dan fenomena globalisasi telah menjadi pemicu perubahan budaya kerja di sektor pemerintahan, termasuk dalam lingkup Dinas Perdagangan dan Perindustrian di Kota Tanjungbalai. Adopsi digitalisasi…
lisasi data menjadi solusi yang sangat penting untuk meningkatkan efisiensi dan daya saing di sektor perdagangan dan perindustrian. Kegiatan sosialisasi ini mengeksplorasi permasalahan dalam pengelolaan data konvensional dan mengulas dampak positif dari implementasi digitalisasi, terutama dalam konteks pengambilan keputusan strategis. Proses sosialisasi digitalisasi data di Dinas Perdagangan dan Perindustrian mengharuskan pendekatan yang holistik dengan melibatkan pihak terkait dan pengguna, termasuk kolaborasi dengan pihak eksternal yang memiliki keahlian khusus. Melalui kegiatan pengabdian masyarakat, tim yang terdiri dari dosen dan mahasiswa mengimplementasikan sosialisasi digitalisasi data dengan langkah-langkah terstruktur, mencakup identifikasi kebutuhan, perencanaan kegiatan, pembentukan tim, penyusunan materi, pelaksanaan sosialisasi, dan evaluasi. Hasilnya melibatkan penerimaan positif dari Disdagper, permohonan rekomendasi untuk pengembangan aplikasi, dan perubahan positif dalam pengelolaan data. Kesimpulannya adalah bahwa melalui komitmen terhadap inovasi, Disdagper berupaya menciptakan lingkungan kerja yang adaptif, efisien, dan mampu bersaing dalam era digital.
Abstract:This study aims to Test Wastewater Quality Using the Mpn (Most Probable Number) Method to Detect Total COLIFORM Bacteria. This study uses laboratory analysis, which aims to provide an overview of the microbiological quality…
ity of wastewater based on the presence and number of Coliform bacteria. The working principle of the Most Probable Number (MPN) method in detecting total Coliform bacteria in wastewater is carried out semi-quantitatively by detecting microbial growth through lactose fermentation which produces gas or turbidity in selective liquid media. The implementation procedure includes a presumptive test stage using Lactose Broth (LB) media, a confirmatory test with Brilliant Green Lactose Bile Broth (BGLB) media, and determining the final value by matching the combination of positive tubes with the standard MPN table. From the results of laboratory testing on three domestic wastewater samples (1224 AL, 1225 AL, and 1226 AL), it was found that all samples showed negative results with a combination of 0-0-0 tubes in the presumptive test. This indicates that the tested sample does not contain Total Coliform bacteria or has a value of less than 1000 MPN/100 mL, so that its microbiological quality is declared very good and has met the quality standard threshold set by the government through the Minister of Environment Regulation No. 5 of 2014 and PP RI No. 22 of 2021