Abstract:Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Kinerja Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Populasi dalam penelitian ini sebanyak 191 perusahaan…
erusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2017 sampai dengan 2020. Setelah menggunakan teknik purposive sampling maka didapatkan sampel sebanyak 59 perusahaan tetapi terdapat 9 perusahaan yang tidak masuk dalam pengujian SPSS sehingga sampel penelitian ini menjadi 50 perusahaan dengan total pengamatan penelitian sebanyak 200. Sumber data pada penelitian ini adalah data sekunder, dengan mengunakan teknik pengelolahan data mengunakan aplikasi program SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel Current Ratio (CR), Debt to Asset (DAR), dan Total Asset Turnover (TAT) secara parsial tidak berpengaruh signifikan terhadap pertumbuhan laba, Return On Asset (ROA) secara parsial berpengaruh negatif dan signifikan terhadap pertumbuhan laba, dan hasil penelitian secara simultan menunjukkan bahwa Current Ratio (CR), Debt to Asset (DAR), Return On Assets (ROA), dan Total Asset Turnover (TAT) berpengaruh signifikan terhadap pertumbuhan laba.
Abstract:Penelitian ini bertujuan untuk mengetahui pengaruh Biaya Lingkungan terhadap Kinerja Keuangan dengan pengungkapan CSR sebagai mediator pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian…
elitian ini sebanyak 181 perusahaan manufaktur yang telah go public dan sahamnya terdaftar di Bursa Efek Indonesia dari tahun 2017 sampai dengan 2019. Setelah dilakukan seleksi menggunakan metode purposive sampling maka didapatkan sampel sebanyak 39 perusahaan sehingga total pengamatan penelitian ini adalah sebanyak 117. Data yang digunakan merupakan data sekunder dan metode analisis yang digunakan yaitu analisis linier sederhana dengan bantuan program Statistical Product and Service Solution (SPSS) Ver.25. Hasil penelitian ini menunjukkan bahwa : (1) Biaya Lingkungan memiliki pengaruh negatif dan signifikan terhadap Kinerja Keuangan. (2) Biaya Lingkungan tidak memiliki pengaruh terhadap pengungkapan CSR. (3) Pengungkapan CSR berpengaruh positif signifikan terhadap kinerja keuangan. (4) Pengungkapan CSR tidak mampu memediasi hubungan biaya lingkungan terhadap kinerja keuangan.
Abstract:Prinsip konservatisme adalah prinsip kehati-hatian terhadap kondisi yang belum pasti untuk dapat menghindari sikap optimis yang berlebihan dari pihak manajer dan pemilik perusahaan dalam proses pencatatan laba yang melebihi…
ihi batas. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, growth opportunities, return on assets, debt to equity ratio, dan intensitas modal terhadap konservatisme akuntansi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Pendekatan penelitian yang digunakan adalah penelitian kuantitatif. Teknik pengambilan sampel dalam penelitian ini adalah menggunakan metode purposive sampling dengan data sekunder berupa laporan keuangan tahunan, yaitu sebanyak 8 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020 dengan total pengamatan sebanyak 32 pengamatan. Alat analisis yang digunakan dalam penelitian ini adalah dengan menggunakan regresi linier sederhana dengan program alat bantu SPSS versi 25. Hasil dalam penelitian ini menunjukkan kepemilikan manajerial, growth opportunities, return on assets, debt to equity ratio dan intensitas modal tidak berpengaruh terhadap konservatisme akuntansi.
Abstract:Tujuan dilakukannya investigasi ini adalah guna menguji seberapa besar dampak Tingkat Hutang serta Struktur Modal dalam menentukan Profitabilitas pada entitas subsektor perkebunan yang melantai di BEI dalam rentang waktu…
2019 hingga 2024, baik melalui tinjauan terpisah maupun gabungan. Prosedur kuantitatif diaplikasikan melalui pemanfaatan teknik analisis regresi data panel yang dieksekusi dengan perangkat lunak EViews 13, di mana pemilihan spesifikasi model yang paling tepat ditentukan berdasarkan rangkaian prosedur uji Chow, uji Hausman, dan uji Lagrange Multiplier, kemudian validasi dugaan dilakukan melalui uji t, uji F, dan koefisien determinasi. Berdasarkan temuan data, ditemukan bahwa Tingkat Hutang memiliki kaitan yang signifikan terhadap Profitabilitas secara individual dengan nilai t hitung 2.050214 melampaui ambang t tabel 1.69236 serta probabilitas 0.0013 di bawah 0.05 sehingga Ha1 dinyatakan valid. Sebaliknya, variabel Struktur Modal tidak memberikan kontribusi nyata terhadap Profitabilitas dikarenakan perolehan t hitung 0.065961 yang berada di bawah t tabel 1.69236 dengan tingkat signifikansi 0.9478 melampaui 0.05 yang menyebabkan Ha2 harus digugurkan. Penyelidikan secara kolektif membuktikan adanya pengaruh signifikan Tingkat Hutang dan Struktur Modal terhadap Profitabilitas, yang dibuktikan dengan nilai F hitung 4.189942 melampaui F tabel 2.89 dan tingkat signifikansi 0.023903 di bawah 0.05 sehingga Ha3 diterima. Angka Adjusted R2 sebesar 0.654178 memberikan gambaran bahwa 65% fluktuasi Profitabilitas bersumber dari Tingkat Hutang dan Struktur Modal, sementara 35% sisanya merupakan kontribusi dari variabel di luar ruang lingkup model ini.
Abstract:Industri restoran cepat saji di Indonesia menunjukkan pertumbuhan yang pesat, didorong oleh meningkatnya permintaan konsumen serta perubahan gaya hidup masyarakat perkotaan yang semakin praktis. Burger Bangor, sebagai salah…
lah satu merek lokal dengan jaringan lebih dari seratus empat puluh gerai di berbagai wilayah Indonesia, menghadapi tantangan dalam menjaga konsistensi mutu produk dan pelayanan, sebagaimana tercermin dari sejumlah keluhan pelanggan terkait cita rasa yang tidak stabil serta proses pelayanan yang berlangsung lambat, khususnya pada gerai Sukamaju, Depok. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan kualitas pelayanan terhadap kepuasan pelanggan, baik secara parsial maupun simultan, pada objek tersebut. Pendekatan yang digunakan adalah metode kuantitatif dengan desain survei, sedangkan data primer dihimpun melalui penyebaran kuesioner kepada sembilan puluh delapan responden yang dipilih menggunakan teknik purposive sampling. Data yang terkumpul selanjutnya dianalisis dengan bantuan perangkat lunak statistik SPSS versi dua puluh lima, meliputi uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, serta uji koefisien determinasi. Hasil analisis menunjukkan bahwa kualitas produk berpengaruh positif dan signifikan terhadap kepuasan pelanggan, demikian pula kualitas pelayanan. Secara simultan, kedua variabel tersebut terbukti berpengaruh positif dan signifikan, dengan kontribusi gabungan sebesar 62,6 persen terhadap kepuasan pelanggan, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian ini.
Abstract:Principal academic supervision management is a crucial factor in improving elementary school teacher performance amid the increasing demands for educational quality and digital transformation in the Grogol District, Cilegon…
gon City. The background of the study indicates persistent issues in teacher performance, including suboptimal lesson planning, less innovative teaching methods, and limited integration of educational technology. The research problem is formulated as how principals manage academic supervision to enhance teacher performance through planning, implementation, evaluation, and follow-up processes. This study employs a qualitative case study approach involving eleven public elementary schools. The findings reveal that academic supervision is conducted systematically, collaboratively, and continuously through classroom observations, reflective discussions, workshops, and On-the-Job Training supported by the Academic Learning System. The results indicate a 15 percent improvement in teacher performance, increasing from 75 to 95, as well as an 80 percent improvement in school learning achievement. The study concludes that integrated, collaborative, and technology-based academic supervision management significantly enhances teacher professionalism. The novelty of this research lies in the development of a digital-collaborative supervision model that integrates teacher participation, continuous professional development, and real-time digital monitoring systems to ensure more effective, efficient, and measurable teacher performance management. Supporting factors include principal commitment, teacher openness, collaborative school culture, and technological support. In contrast, the main obstacles include time constraints, administrative workload, and variations in teacher competence. The findings imply that academic supervision should be managed as adaptive, participatory, and sustainable professional development oriented toward continuous improvement of learning quality in Indonesian elementary schools, serving as a reference for developing a more effective, systematic, and sustainable digital-collaborative supervision model.
Abstract:This study is motivated by the low level of senior high school students’ critical thinking skills in Biology learning in Indonesia and the urgent need for instructional innovations that effectively foster higher-order thinking…
thinking skills. The primary research problem lies in the inconsistency of findings from previous studies regarding the effectiveness of Project-Based Learning, thus necessitating a comprehensive analysis to obtain more robust and integrated conclusions. The study aims to examine the effect of Project-Based Learning on students’ critical thinking skills and to identify moderating factors influencing this effect through a meta-analysis of 27 relevant studies. The results indicate that Project-Based Learning has a significant impact, with a cumulative effect size of 0.98, categorized as large and consistent, supported by low heterogeneity (I² = 18.70%) and strong resistance to publication bias. The findings further reveal that critical thinking indicators serve as the most dominant moderating factor, while sample size and additional variables do not show significant influence, and the standalone model demonstrates slightly higher effectiveness than combined approaches. The conclusion affirms that Project-Based Learning is effective in enhancing critical thinking skills through contextual, active, and student-centered learning. The novelty of this study lies in the systematic integration of multiple studies through meta-analysis, producing strong empirical evidence, as well as the comprehensive identification of moderating factors that have been rarely explored, thereby contributing both theoretically and practically to evidence-based Biology education development.
Abstract:This study is motivated by changes in the education system due to the COVID-19 pandemic, which have led to the implementation of Limited Face-to-Face Learning (Pembelajaran Tatap Muka Terbatas/PTMT) in schools, thereby requiring…
equiring more adaptive and effective classroom management at SMAN 6 Sinjai. The research problem is how teachers’ classroom management strategies are implemented and the extent of their effectiveness in supporting the learning process under conditions of limited time, interaction, and facilities. This study aims to analyze the effectiveness of classroom management during PTMT using a descriptive qualitative approach through observation, interviews, and documentation. The findings indicate that classroom management is categorized as highly effective, with 85% of learning activities implemented as planned, 88% of teachers applying active learning strategies, and 90% of classroom arrangements complying with health protocols, resulting in a 40% reduction in classroom disturbances. Furthermore, 78% of students reported greater comfort in a conducive learning environment, while the utilization of sanitation facilities consistently reached 95%. Although 82% of teachers experienced an increased workload, learning stability was maintained through adaptive strategies and collaboration. The study concludes that the effectiveness of classroom management is determined by the integration of instructional planning, environmental management, and students’ psychosocial adaptation. The novelty of this study lies in the concept of crisis-based adaptive classroom management that simultaneously integrates pedagogical, health, and character-building dimensions, while emphasizing teachers’ dual roles as facilitators and risk managers in the PTMT context. These findings are expected to serve as a reference for developing classroom management practices in secondary schools during crisis and educational transition situations, as well as strengthening more responsive, flexible, and sustainable learning policies aimed at improving student learning outcomes in the current Indonesian educational context.
Abstract:Dyslexia is a neurodevelopmental disorder that specifically affects an individual's ability to process phonological and orthographic information, thereby hindering the development of basic literacy skills. In inclusive education…
ducation systems at the elementary level, these limitations are often not addressed through pedagogical approaches that align with the neurocognitive needs of learners. The problem addressed in this study is the effectiveness of the multisensory learning approach in improving the reading skills of children with dyslexia in inclusive elementary education settings. This research was conducted through a systematic literature review using a descriptive qualitative approach, drawing upon scholarly sources published in nationally and internationally accredited journals over the past decade. Thematic analysis was employed to identify consistent empirical findings related to multisensory interventions. The results show that the multisensory approach (which simultaneously engages visual, auditory, kinesthetic, and tactile modalities) has been proven to enhance phonological decoding, word recognition accuracy, reading fluency, and learning affectivity in children with dyslexia. Its effectiveness is highly influenced by the duration and intensity of the intervention, educators' competence in designing multisensory activities, and the suitability of materials to individual sensory profiles. The conclusion of this review asserts that the multisensory approach is not merely a remedial strategy, but a neuroeducation-based pedagogical framework that is inclusive and transformative. The novelty of this research lies in its integrative emphasis on the multisensory approach and principles of educational neuropsychology as the foundation for developing learning models that are responsive to the needs of neurodivergent learners in the context of inclusive elementary education in Indonesia.
Abstract:Differentiated Instruction (DI) has become a pedagogical approach promoted in the Independent Curriculum (Curriculum Merdeka) as a strategy to address the diverse learning needs of students. However, implementation in the…
e field shows a gap between the expected ideals and the realities faced by teachers. This gap between ideals and realities in the field is one of the issues that needs to be researched and assessed so that teachers' readiness as differentiated learning instructors receives attention and can be improved. This study aims to analyze literature related to teacher readiness in implementing differentiated learning in Indonesia. This study uses a literature review approach by reviewing 10 relevant national journals. The 10 national journals represent the results of research conducted in various schools in Indonesia, where these schools have implemented differentiated learning. The results of this descriptive research indicate that most teachers are still in the early stages of understanding differentiated learning and face implementation challenges that include limited training, homogenous learning needs, and suboptimal system support. Thus, the need for teacher readiness in implementing differentiated learning is still far from optimal. In this case, not only teachers are required to be able to carry out their duties in implementing differentiated learning optimally, but related parties in the education sector should also contribute significantly to promoting teacher readiness. The definition of readiness is not only focused on teachers, but as teachers carry out their primary duties as educators, primary readiness is the foundation that teachers must possess. Therefore, a redefinition of the meaning of teacher readiness is needed, which is not only seen from the aspect of individual abilities, but also as part of an educational system that supports structurally, culturally, and professionally.