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: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:Penelitian ini bertujuan untuk meningkatkan keaktifan, kreativitas, serta penanaman karakter siswa melalui penerapan strategi pembelajaran aktif dan kegiatan pendampingan. Penelitian dilaksanakan di MA Miftahul Ulum Batang-Batang…
ng-Batang pada bulan Januari hingga Maret 2026 dengan subjek 20 siswa kelas XI-B. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa observasi partisipatif, wawancara mendalam, dan dokumentasi. Strategi pembelajaran yang diterapkan meliputi Problem-Based Learning (PBL), diskusi kelompok, presentasi, dan ice breaking. Selain itu, kegiatan pendampingan dilakukan melalui pendekatan personal kepada siswa tertentu, pembiasaan sapa salam pagi, serta pendampingan intensif dengan guru kelas. Hasil penelitian menunjukkan bahwa penerapan strategi tersebut mampu meningkatkan keaktifan siswa dalam pembelajaran, yang terlihat dari meningkatnya partisipasi dalam diskusi, tanya jawab, dan presentasi. Kreativitas siswa juga berkembang melalui kegiatan pemecahan masalah dan tugas kelompok. Dari aspek karakter, terjadi peningkatan pada disiplin, tanggung jawab, kerja sama, dan percaya diri. Kegiatan pendampingan turut mendukung terciptanya suasana belajar yang lebih kondusif serta membantu siswa dalam mengembangkan sikap positif. Dengan demikian, dapat disimpulkan bahwa kombinasi strategi pembelajaran aktif dan kegiatan pendampingan efektif dalam meningkatkan kualitas pembelajaran dan pembentukan karakter siswa.
Abstract:This study explores the implementation of Green Technology (Greentech) in the dual domains of administrative management and pedagogical processes within Islamic education institutions (madrasahs, Islamic schools, and pesantren).…
antren). It investigates the potential of Greentech—encompassing energy-efficient hardware, paperless systems, cloud computing, digital learning platforms, and IoT-based resource monitoring—to reduce environmental impact while enhancing operational efficiency and learning outcomes. Employing a mixed-methods sequential explanatory design, the research first surveyed a broad sample of institutions to map adoption levels, followed by in-depth case studies of early adopters. Findings indicate significant potential for reducing carbon footprint and operational costs through virtualization of services, e-learning integration, and smart facility management. However, major challenges persist, including high initial investment, digital literacy gaps among educators, concerns over technology's influence on traditional Islamic pedagogy (talaqqi), and inadequate technological infrastructure. The study concludes that a strategic, values-driven approach aligning Greentech adoption with maqashid sharia (particularly hifdz al-mal/resource preservation) is crucial. It presents a phased integration model that prioritizes technologies offering both environmental and educational benefits, advocating for a balanced fusion of technological efficiency and the preservation of relational, character-based Islamic learning.
Abstract:Penelitian ini mengkaji transformasi Human Resource Development (HRD) dalam meningkatkan efisiensi proses industri manufaktur. Metode yang digunakan adalah kualitatif literature review dengan data dari jurnal nasional terkait…
rkait HRD, digitalisasi HR, pengembangan kompetensi, dan budaya kerja adaptif. Hasil menunjukkan bahwa implementasi Human Resource Information System (HRIS) mempercepat administrasi, mengurangi kesalahan manusia, dan meningkatkan pengelolaan tenaga kerja. Program upskilling, reskilling, dan workplace learning meningkatkan kompetensi karyawan dan mendukung kualitas produksi. Budaya organisasi yang adaptif dan kolaboratif memperkuat kesiapan tenaga kerja menghadapi perubahan teknologi. Sintesis literatur menegaskan bahwa kombinasi digitalisasi HR, pengembangan kompetensi, dan budaya kerja adaptif berkontribusi signifikan terhadap efisiensi operasional manufaktur. Transformasi HRD menjadi faktor strategis untuk mendukung keberhasilan produksi modern.
Abstract:Human Resource Development (HRD) memiliki peran strategis sebagai penggerak inovasi proses pada industri manufaktur modern. HRD tidak hanya meningkatkan kompetensi teknis karyawan, tetapi juga membangun kemampuan adaptasi…
i terhadap perubahan teknologi, alur kerja baru, dan dinamika pasar. Strategi HRD yang mencakup pelatihan berbasis digital, workplace learning, mentoring, serta pengembangan kreativitas karyawan mampu menciptakan tenaga kerja yang adaptif, kompeten, dan proaktif dalam meningkatkan efisiensi serta kualitas proses produksi. Kajian literatur ini menunjukkan bahwa HRD berkontribusi pada penciptaan budaya kerja yang mendukung kolaborasi, kreativitas, dan pembelajaran berkelanjutan, sehingga inovasi proses dapat terwujud secara efektif.
Abstract:This research aims to determine the role of PAK teachers in shaping the character of class XI students at Medan Adventist Private High School in the 2022/2023 academic year. This type of research is descriptive correlational.…
onal. The population in this study is the entire class XI of Medan Adventist Private High School as many as 30 people because the population is small, namely only 30 people, the entire population becomes the research sample, namely 30 people with sampling techniques. The data collection instrument for variable X is a questionnaire consisting of 20 items. With 4 options that were first tested to determine the validity and reliability while the instrument for variable Y Documentation is in the form of a list of student grades (DKN) at the school. The results of the analysis requirements for the normality test of the Role of PAK Teachers' data are distributed normally with the calculation results obtained as X2 count . < X 2 table (22.33 < 43.77) and the PAK learning outcomes are normally distributed with the calculation results obtained being X 2 count < X 2 table (18.85 < 43.77). The results of the linearity test of the data on the Role of PAK Teachers in Character Formation are linear with the equation Y = 22.77 + 1.22x, which is linear. The results of the correlation test obtained r count of 0.453 consulted with the critical price r at a significance level of 5% with the number of respondents being 30 people, the r table was obtained of 0.361, because the calculated r > r table (0.453 > 0.361) this shows that there is an influence of the Role of PAK Teachers in Character Formation of Class XI students of Medan Adventist Private High School in the 2022/2023 academic year. Furthermore, to test the significance of the correlation, a statistical test formula (t-test) was used, obtaining a calculated t of 3.41. This price was then consulted with the t table at a 95% significance level of 1.69, because the calculated t > bold t (3.41.169 α=0.05 with dk = n-2 (30-2=28) the t table is 1.69 because the calculated t > t table (3.41>1.69) this shows that there is a significant influence of the Role of PAK Teachers in the Formation of Character of Class XI Students of Medan Adventist Private High School in the 2022/2023 Academic Year. Thus, the research hypothesis is accepted as true.
Abstract:Penelitian dilakukan dengan tujuan mengetahui pengaruh penerapan model Flipped Problem Based Learning terhadap kemampuan berpikir kritis khususnya peserta didik kelas IV di UPT SDN 234 Gresik pada materi kearifan lokal dan…
an keragaman budaya. Metode yang digunakan adalah metode eksperimen dengan desain nonequivalent control group design. Populasi penelitian terdiri atas seluruh peserta didik kelas IV yang terbagi dalam dua kelas, yaitu kelas IV-A dan IV-B dengan jumlah masing-masing 24 peserta didik. Teknik pengambilan sampel menggunakan cluster random sampling. Kelas IV-A ditetapkan sebagai kelas eksperimen yang menggunakan model Flipped Problem Based Learning, sedangkan kelas IV-B sebagai kelas kontrol menggunakan model Problem Based Learning tanpa flipped. Teknik pengumpulan data dilakukan melalui tes berupa pretest dan posttest untuk mengukur kemampuan berpikir kritis peserta didik sebelum dan sesudah perlakuan. Hasil penelitian menunjukan bahwa adanya pengaruh penerapan model Flipped Problem Based Learning terbukti lebih efektif dibandingkan model Problem Based Learning tanpa adanya flipped karena mampu meningkatkan kesiapan belajar, kemampuan peserta didik dalam menganalisis dan mengevaluasi serta keaktifan diskusi.