Abstract:This study investigated the effectiveness of the Complete‑Sentence Model in enhancing paragraph‑writing ability among ninth‑grade students at SMP Negeri 2 Sibabangun. Specifically, it aimed to (1) describe the implementation…
ementation of the Complete‑Sentence Model in teaching paragraph writing, (2) measure students’ paragraph‑writing ability before and after the intervention, and (3) determine whether the model produced a statistically significant improvement. A pre‑experimental one‑group pretest–posttest design was employed. The population was all Grade IX students (N = 84); a purposive sample of 29 students from class IX C participated. Data were collected via observation checklists and writing tests. Findings show that implementation quality was rated as good (mean = 3.4). Students’ mean writing score improved markedly from 39 (pretest; fail) to 75 (posttest; good). A paired t‑test confirmed the improvement was statistically significant (t = 11.78 > tcritical = 2.05), leading to acceptance of the hypothesis. The results indicate that the Complete‑Sentence Model is an effective instructional strategy for improving paragraph‑writing ability among ninth‑grade students at the study site.
Abstract:This study aims to analyze the influence of Love of Money and Machiavellian traits on the ethical perceptions of accounting students. The independent variables in this study are Love of Money (X1) and Machiavellian traits…
s (X2), while the dependent variable is the ethical perception of accounting students (Y). This study employs a quantitative approach using a survey method. The population of this study consists of accounting students at Universitas Negeri Gorontalo, with a total sample of 32 respondents selected using purposive sampling technique. Data were collected through the distribution of questionnaires via Google Forms and analyzed using descriptive statistical analysis and multiple linear regression with the assistance of SPSS software.The results of the study indicate that partially, Love of Money has a positive and significant effect on the ethical perceptions of accounting students. This suggests that students perceive money as a motivation to achieve success in an ethical manner. Meanwhile, Machiavellian traits have a negative and significant effect on the ethical perceptions of accounting students, indicating that the higher the tendency toward manipulation and self-interest orientation, the lower the level of ethical perception. Simultaneously, Love of Money and Machiavellian traits have a significant effect on the ethical perceptions of accounting students.
Abstract:This study aims to determine the influence of internal control and the village financial system on the managerial performance of village apparatus in the villages of West Limboto District. This research employed a quantitative…
tative method. The data used in this study were primary data collected through questionnaires distributed to village apparatus in West Limboto District, resulting in a sample of 118 respondents. The sampling technique used was purposive sampling. The analytical tool employed was multiple linear regression analysis. The results indicate that the Village Financial System has a positive effect on the Managerial Performance of Village Apparatus, whereas Internal Control does not have a positive effect on the Managerial Performance of Village Apparatus.
Abstract:Public participation is a hallmark of political modernization. There are two characters used to capture the informant's view of community participation, namely sociological and cultural conditions. Sociological conditions…
s refer to the empirical and objective dimensions of the audience or community participation, which are all people belonging to the infrastructure and political superstructure—the purpose of this study: community participation in supporting women to achieve leadership. The method used in this research is a qualitative approach with case studies. The subjects of this study were three relatively prominent female regional heads, namely: female regional heads from dynastic typology, politician typology and bureaucratic typology. The three women regional heads are incumbent elements. The results of the women's research determine practical steps in realizing tolerance, identifying personal, mostly female regional heads who have a side of attractiveness and power which is carried out together, not to endure joint suffering but for mutual progress.
Abstract:This study investigated the impact of technology-enhanced Word Wall media on students’ writing skills in an EFL context. The research aimed to determine whether the use of Word Wall as an ICT-integrated learning media could…
could significantly improve students’ writing performance, especially in writing descriptive text. The study employed a pre-experimental design with one group pre-test and post-test. The sample consisted of 20 eleventh-grade students selected from SMA Negeri 8 Padangsidimpuan. The data were collected through writing composition tests and observation during the learning process. The results showed that the students’ writing performance improved after being taught through Word Wall media. The mean score of the pre-test was lower than the post-test mean score, indicating a positive effect of the treatment. The hypothesis test also showed that the use of Word Wall media had a significant impact on students’ writing skills. It can be concluded that technology-enhanced Word Wall media is effective in supporting students’ writing development and creating more interactive and engaging EFL learning.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, including those managed by women. However, the sustainability of MSMEs still faces various challenges, particularly regarding low…
financial literacy and limited business capital. These conditions can affect the ability of female entrepreneurs to manage and develop their businesses sustainably. This study aims to determine the influence of financial literacy and business capital on the sustainability of women-owned MSMEs in Limboto Subdistrict, Gorontalo Regency. The method used in this study is a quantitative method with primary data obtained from questionnaires using a Likert scale. The sample collection process used the proportionate stratified random sampling technique. The strata in this study consisted of 14 villages in Limboto Subdistrict, Gorontalo Regency, with a total sample of 175 respondents. The data analysis technique employed Structural Equation Modeling (SEM), operated using the AMOS 24 program. The results of the study indicate that financial literacy does not have a significant effect on business sustainability, while business capital has a positive and significant effect on business sustainability. Furthermore, financial literacy and business capital simultaneously have a positive and significant effect on business sustainability, explained by an R-square value of 94.6%, while the remaining 5.4% is contributed by other variables outside the research model.
Abstract:This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as…
s well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.
Abstract:The purpose of this study is to understand the meaning of Cost Volume Profit (CVP)-based profit in the Motiayo culture of the Rolan Upiya Karanji Gorontalo MSME. The study uses a qualitative approach with a configurative…
ideographic case study method to explore the experiences and meanings of business actors in depth. Data collection techniques were carried out through in-depth interviews, observation, and documentation, while data analysis used thematic analysis. The results of the study indicate that the meaning of profit is not understood as maximizing profits, but rather as a social construction formed through the interaction between economic rationality and cultural values. There are two main meanings found, namely profit as a balance of stakeholder interests and profit as social legitimacy. Profit is interpreted as a balance of stakeholder interests when business actors balance cost management, production volume, and social relations within the business. In addition, profit is also interpreted as social legitimacy when business success is measured based on acceptance and sustainability of work relationships and the social environment. This study shows that the concept of Cost Volume Profit not only functions as an economic analysis tool but can also be understood in a social and cultural context. Thus, this research contributes to the development of accounting studies that are not solely financially oriented but also consider the social and cultural dimensions of business practices.
Abstract:For businesses in all industries, especially historic institutions that need to strike a balance between modernity and cultural preservation, digital transformation has emerged as a strategic necessity. With an emphasis…
on the Yogyakarta Palace environment, this study uses a Systematic Literature Review (SLR) methodology in accordance with PRISMA principles to examine the impact of organizational culture, digital leadership, and digital capabilities on digital transformation. From the Scopus, Web of Science, and Google Scholar databases, 68 articles with peer review published between 2022 and 2026 were methodically found, vetted, and examined. The results show that organizational culture acts as a fundamental enabler that dictates the sustainability of transformation initiatives, digital leadership acts as a strategic catalyst for starting transformation, and digital capabilities offer the necessary organizational competencies for carrying out digital strategies. According to the integrative study, these three factors work together rather than separately, indicating that their simultaneous development is necessary for a digital transformation to be successful. This review presents practical implications for human resource management practitioners as well as a thorough theoretical framework for comprehending digital change inside legacy institutional settings.
Abstract:Calculus of Multiple Variables is a core course in the Mathematics Education study program and plays a crucial role in developing students advanced mathematical thinking skills. Success in this course relies heavily on mastery…
astery of the prerequisite material, particularly the concepts of derivatives and integrals of functions of one variable. Therefore, understanding mathematical concepts is a fundamental aspect that determines students’ ability to understand the interrelationships between topics and solve problems systematically and logically. This study aims to describe students' conceptual understanding of multivariable calculus. The approach used is a descriptive approach with a purposive sampling technique, namely selecting research subjects based on certain criteria in the form of the highest and lowest levels of mathematical concept understanding. The results of the study indicate that students conceptual understanding varies across different materials. In the partial derivative material, students were not yet fully able to accurately represent the solution concept, especially in applying the rules for derivatives of exponential functions, so the results obtained did not conform to mathematical principles. These errors are conceptual in nature and indicate a weak grasp of certain basic concepts. However, in the material on derivatives of products of two functions and triple integrals, students demonstrated goog conceptual understanding. They were able to select, use, and apply solution procedures appropriately and systematically. This finding indicates that despite weaknesses in certain concepts, students still possess quite good procedural and conceptual abilities in the context of other problems in polynomial calculus.