Abstract:The implementation of this research is to find out the application and development of the character of Pancasila through the implementation of the independent learning curriculum at SD Negeri Tandes Kidul I No. 110 Surabaya…
aya City. The qualitative approach used in this study. Observation and data collection will be carried out from January to April 2024. SD Negeri Tandes Kidul I No. 110 Surabaya City is the place where the data is collected. Results in this study: The value of Pancasila character developed through the implementation of the independent curriculum at SD Negeri Tandes Kidul I No. 110 Surabaya City is not optimal; this is evidenced by the results of observation where not all students practice the developed Pancasila character. 10 out of 18 class teachers said that the development of Pancasila character in the implementation of the independent curriculum requires a long time and process. In addition, the implementation of the independent curriculum policy in schools is also still found to be found many obstacles, including Teachers still do not understand the independent curriculum policy, there is still confusion in implementing the independent curriculum. This is not without reason, one of which is because there are not too many trainings and workshops on the independent learning curriculum, teachers are also busy with quite a lot of administrative tasks.
Abstract:The Philosophy of Islamic Education serves as the main foundation that guides the spiritual and intellectual development of each individual. As a solid foundation, this philosophy not only acts as a conceptual framework,…
but also spreads into the essence of education, shaping personality, and directing the mind towards a deeper understanding of knowledge and spirituality. This article aims to contribute to a deeper understanding of how Islamic educational philosophy can be a strong foundation for forming spiritual and intellectual intelligence. The method used is descriptive qualitative with library research, this research does not need to go into the field, but simply utilizes several sources of data in this article is done by searching the literature from various sources online according to the focus of the research. Data acquisition techniques are carried out by searching online books, scientific journals, and Google Scholar sources.The results of the discussion in this article show that Islamic Education Philosophy is the basis for creating spiritual and intellectual intelligence by emphasizing the integration of Islamic values in forming character through holistic education, and involving the principles and indicators of spiritual and intellectual intelligence., as well as the integration of Islamic teachings in the process of forming a balanced character and personality.
Abstract:This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements in Small and Medium Enterprises (SMEs) in Indonesia. Quality financial reports are very…
ery important for SMEs, because they serve as a transparent communication tool between management and stakeholders, as well as a basis for making informed decisions. SMEs have a significant contribution to the Indonesian economy, contributing around 60% of gross domestic product (GDP) and absorbing more than 97% of the workforce. However, many SMEs still face challenges in preparing financial statements in accordance with accounting standards. This study uses a systematic literature review method to collect and analyze various relevant studies on the application of SAK and its impact on the quality of financial statements. The results showed that the application of SAK significantly improved the transparency, relevance, and reliability of SMEs' financial statements. In addition, the study also identified various factors that influence the adoption of SAK, such as the education level of business owners, access to accounting training, and support from the government. The conclusion of this study confirms the importance of good accounting standards implementation to improve the quality of SMEs' financial statements, which in turn can improve the competitiveness and performance of businesses in the market. Recommendations are given to improve the understanding and application of SAK among SMEs in Indonesia.
Abstract:This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The…
e discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.
Abstract:This study explores the impact of asset structure and sales growth on capital structure, emphasizing the moderating influence of profitability. As firms navigate the complexities of financing decisions, understanding how…
these variables interact is crucial for optimizing capital structure. The findings reveal that asset structure and sales growth significantly affect capital structure, with profitability playing a critical role in moderating these relationships. Firms with substantial tangible assets are better positioned to leverage debt financing, while those demonstrating strong sales growth are viewed favorably by investors and creditors. However, the extent to which sales growth influences capital structure is contingent upon profitability; high profitability enables firms to capitalize on growth opportunities, whereas low profitability may inhibit their capacity to leverage growth potential. Empirical research supports these conclusions, indicating that asset structure, sales growth, and profitability significantly shape capital structure decisions across various industries. Ultimately, this study provides valuable insights for financial managers, highlighting the importance of balancing growth aspirations with profitability to achieve effective capital structure management. This, in turn, can lead to sustained competitive advantage, a state where a firm outperforms its competitors over a prolonged period in a dynamic economic environment.
Abstract:This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated…
iated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size alone does not positively impact stock performance. Furthermore, the study demonstrates that growth in cash flow does not significantly moderate the relationship between company size and stock performance. This suggests that external factors, such as regulatory changes or market sentiment, may play a more decisive role. The results underscore that cash flow, while an important indicator of financial health, does not enhance the influence of company size on stock performance, particularly in certain industries where external conditions prevail. This underscores the need for a more comprehensive evaluation approach that considers a broader range of factors when assessing stock performance. It's time to move beyond traditional metrics like profitability and cash flow growth and equip ourselves with a more robust set of tools for analysis. Ultimately, this research advocates for a multifactorial approach to stock performance evaluation, emphasizing the importance of understanding the interplay between various variables, including industry trends and macroeconomic conditions. By adopting this comprehensive perspective, investors and analysts can make more informed decisions and strategies, enhancing their ability to navigate the complexities of the financial markets.
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: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:This research is designed to examine how students use both denotative and connotative meanings in their everyday utterances within the campus environment. In daily communication, students do not rely solely on literal meanings;…
anings; instead, their language often conveys implied messages shaped by context, cultural background, and patterns of social interaction. To explore this phenomenon, the study applies a qualitative descriptive approach, focusing on naturally occurring conversations among students in various campus settings. Data were collected through careful observation and documentation of students’ spoken interactions, allowing for an in-depth understanding of how meaning is constructed in real-life situations. The results indicate that students actively employ both denotative and connotative meanings in their speech. However, connotative meanings appear more dominant, particularly in informal contexts such as casual conversations with peers. This tendency highlights the role of language as a flexible and dynamic tool for expression. Furthermore, the frequent use of connotative language demonstrates students’ creativity in conveying ideas, emotions, and attitudes. It also reflects how language functions as a marker of social identity, helping students build relationships and express group belonging within the academic community.
Abstract:Teaching assistance is part of a field experience program aimed at integrating theory learned in lectures with hands-on practice in the classroom. Through this activity, students are expected to develop pedagogical, professional,…
essional, social, and personal competencies in line with the demands of the teaching profession. This teaching assistance activity is conducted at UPT SD Negeri 066656, one of the elementary schools in Medan, specifically located at Jl. Karya Sembada No. 182 A PB. Selayang II. The objective is to provide direct teaching experience, understand student characteristics, and develop skills in designing, implementing, and evaluating the learning process. Through this teaching assistance program, students not only observe the learning process but also actively participate in teaching activities and assist teachers in the learning process. This report is compiled as a form of accountability for the implementation of the teaching assistance activities and as a reflection on the experiences gained during the program. Additionally, students have carried out a series of activities focused on improving the quality of learning and applying 21st-century learning approaches. The activities conducted include: Students observing the learning process in the classroom, including analyzing the curriculum and students' learning needs. Students developing learning materials such as lesson plans/teaching modules and designing learning media. Students also actively participating in the adaptation of technology in learning.