Abstract:Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan sub sektor transportasi sebelum dan selama masa pandemi covid-19 dengan menggunakan metode analisis rasio keuangan yang terdiri dari rasio…
likuiditas, rasio profitabilitas dan rasio solvabilitas. Penelitian ini merupakan penelitian deskriptif komparatif dengan pendekatan kuantitatif. Jenis dan sumber data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang dipublikasikan di BEI. Populasi penelitian meliputi perusahaan sub sektor transportasi yang ilisting di BEI selama tahun 2019-2020, dengan sample sebanyak 15 perusahaan yang diambil berdasarkan teknik purposive sampling. Adapun variabel penelitian yang digunakan adalah rasio keuangan yang diproksikan dengan current ratio (CR), return on assets (ROA), debt to iequity ratio (DER). Analisis data penelitian dilakukan dengan menggunakan analisis statistik deskriptif dan uji normalitas dan uji hipotesis paired sample t-test dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa dengan menggunakan uji hipotesis paired sample t-test, variabel rasio keuangan yang diproksikan dengan current ratio (CR), return on assets (ROA), dan debt to equity ratio(DER) menunjukan bahwa nilai sig >α atau lebih besar dari taraf sig 0,05 yang artinya tidak terdapat perbedaan yang signifikan pada kinerja keuangan perusahaan sub sektor transportasi sebelum dan selama pandemi covid 19. Sehingga dapat disimpulkan bahwa hipotesis penelitian diterima.
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:Penelitian ini bertujuan untuk mengetahui literasi dan respon masyarakat terhadap media audiovisual berbasis Artificial Intelligence (AI) sebagai promosi kesehatan mengenai hubungan kesehatan mulut dengan Infeksi Saluran…
Pernapasan Atas (ISPA). Penelitian menggunakan desain observasional deskriptif dengan pendekatan pretest-posttest pada 50 pengguna media sosial di Provinsi Nusa Tenggara Timur. Data literasi diperoleh melalui kuesioner sebelum dan sesudah menonton video audiovisual yang disebarkan melalui Instagram dan YouTube. Respon masyarakat diukur melalui indikator jumlah like, share, komentar positif, dan durasi tontonan. Hasil penelitian menunjukkan adanya peningkatan literasi yang signifikan setelah menonton video audiovisual. Sebelum intervensi, responden dengan kategori literasi rendah sebesar 46%, kategori sedang 46%, dan kategori tinggi 8%. Setelah intervensi, kategori literasi tinggi meningkat menjadi 86%, sedangkan kategori rendah menurun menjadi 2%. Rata-rata skor literasi meningkat dari 55,6% menjadi 92,6%. Respon masyarakat terhadap media audiovisual menunjukkan hasil positif dengan jumlah like 100%, share 66%, dan komentar positif 78%. Kebaruan penelitian ini terletak pada pemanfaatan media audiovisual berbasis AI sebagai sarana promosi kesehatan mulut yang dikaitkan dengan ISPA. Hasil penelitian menunjukkan bahwa media audiovisual berbasis AI berpotensi menjadi strategi efektif dalam meningkatkan literasi kesehatan masyarakat secara digital.
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:Industri Air Minum Dalam Kemasan (AMDK) terus berkembang karena masyarakat semakin mempertimbangkan kebersihan, keamanan, dan kemudahan dalam memenuhi kebutuhan air minum. AQUVIVA merupakan produk AMDK lokal yang diproduksi…
ksi PT Mitra Tirta Buwana. Pada 2025, merek ini menghadapi penurunan kepercayaan setelah beredar informasi mengenai temuan benda asing di dalam kemasan. Pada periode pemulihan citra tersebut, perusahaan juga menjalankan kampanye promosi berskala besar. Penelitian ini menguji pengaruh kualitas produk dan promosi terhadap keputusan pembelian AQUVIVA di Kota Depok, baik secara terpisah maupun bersama-sama. Penelitian menggunakan pendekatan kuantitatif dengan desain deskriptif-asosiatif. Sampel ditentukan melalui purposive sampling berdasarkan rumus Lemeshow dan melibatkan 100 konsumen AQUVIVA. Data dianalisis menggunakan regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian (t = 9,044; p < 0,001) dengan kontribusi 33%. Promosi juga berpengaruh positif dan signifikan (t = 8,448; p < 0,001) dengan kontribusi 29%. Secara simultan, kedua variabel berpengaruh signifikan (F = 77,764; p < 0,001) dan menjelaskan 61,6% variasi keputusan pembelian. Temuan tersebut menunjukkan perlunya pengendalian mutu yang konsisten serta penguatan promosi digital yang berkelanjutan untuk memulihkan kepercayaan dan menjaga loyalitas konsumen.
Abstract:The low level of agility among elementary school students has become an important issue in Physical Education, Sports, and Health (PJOK) learning, particularly due to the limited variation in instructional methods and the…
e decline in students’ physical activity in the digital era. This condition causes students to be less physically active, resulting in underdeveloped abilities in changing direction, body coordination, and movement balance. This study aimed to determine the effect of the traditional Galah Asin game on improving the agility of fifth-grade students at SD Swasta Advent Barusjulu. The research employed a quantitative approach using a quasi-experimental method with a One-Group Pretest–Posttest Design. The research sample consisted of 37 students selected through the total sampling technique. Data were collected using a 4x10 meter shuttle run test to measure students’ agility levels before and after the treatment. The findings revealed that the average pretest score of 25.63 seconds decreased to 22.41 seconds in the posttest, indicating an improvement difference of 3.22 seconds. The paired sample t-test results showed that the calculated t-value of 9.87 was greater than the t-table value of 2.045 with a significance level of p < 0.000, indicating that the traditional Galah Asin game had a significant effect on improving students’ agility. The game was proven to enhance agility skills, active participation, learning motivation, and students’ social interaction during PJOK learning activities. The novelty of this study lies in the utilization of the traditional Galah Asin game as a local culture-based PJOK learning strategy that not only improves students’ agility but also supports cultural preservation and strengthens elementary school students’ physical activity in the modern era.
Abstract:Educational program evaluation serves as a strategic element to ensure the improvement of learning quality at the elementary school level, particularly as schools are required to be adaptive to students’ diverse learning…
ng needs. A major issue frequently encountered is teachers’ limited capacity to implement evaluation models that are simple, sustainable, and relevant as a basis for instructional decision-making. This study aims to analyze the application of simple evaluation through formative and summative approaches as a systematic effort to enhance the quality of learning in elementary schools. The formative approach is employed throughout the instructional process to provide immediate feedback, identify students’ learning difficulties, and adjust teaching strategies in real time, while the summative approach is applied at the end of the instructional period to assess the level of goal attainment and the overall effectiveness of the program. The findings indicate that a balanced implementation of both approaches enables teachers to design learning activities that are more responsive, measurable, and oriented toward continuous improvement. Practically designed simple evaluations also encourage teachers to take an active role as controllers of learning quality rather than merely as curriculum implementers. The conclusion of this study confirms that the integration of formative and summative evaluation in a simple yet systematic manner effectively improves learning quality while strengthening a reflective culture in elementary school settings. The novelty of this study lies in its emphasis on an evaluation model that is easy to apply, contextual, and oriented toward teachers’ daily pedagogical decision-making, thereby offering a practical alternative for elementary schools with limited formal evaluation resources.
Abstract:This study aims to evaluate the effectiveness of volleyball game–based tactical learning in improving the fundamental movement skills of students at SMP Negeri 2 Makassar. The research employed a quasi-experimental method…
hod with a non-equivalent control group design, involving 40 seventh-grade students divided into an experimental group (n=20) and a control group (n=20). The experimental group received tactical game–based learning focused on understanding game situations, decision-making, and applying tactical concepts within the context of play. In contrast, the control group followed conventional technique-based instruction emphasizing repetition of basic movements. Measurement of fundamental movement skills, particularly manipulative skills in volleyball, was conducted using the Fundamental Movement Skills (FMS) test during the pretest and posttest stages. Data analysis was carried out descriptively and inferentially using paired-sample t-tests to identify changes within each group, as well as independent-sample t-tests to examine differences in improvement between groups at a significance level of 0.05. The results showed that both groups experienced significant improvement in fundamental movement skills. However, the improvement in the experimental group was statistically more pronounced than in the control group, accompanied by a large effect size indicating a strong impact of the treatment. These findings confirm that volleyball game–based tactical learning provides a more effective contribution to developing students’ fundamental movement skills compared to conventional instruction. Theoretically and practically, this study recommends the implementation of tactic-based approaches as more relevant, authentic, and competency-oriented learning strategies in physical education.
Abstract:Individuals with Autism Spectrum Disorder (ASD) commonly face challenges in independent learning and mastery of functional skills due to deficits in communication, social interaction, as well as repetitive and restricted…
behaviors. The Treatment and Education of Autistic and Related Communication Handicapped Children (TEACCH) approach was developed to address the specific educational needs of this population through structured, visually based, and strengths-based learning. Although the effectiveness of TEACCH has been widely reported globally, studies systematically examining its application within the Indonesian educational context remain limited. This study aims to critically evaluate the effectiveness of the TEACCH approach in enhancing independent learning among children with ASD in Indonesia. Using a systematic review method based on the PRISMA protocol, 15 scholarly articles published between 2017 and 2024 were thematically analyzed to identify TEACCH’s contribution to increasing independence in academic contexts and activities of daily living (ADL). The analysis revealed that TEACCH implementation consistently enhances children’s independence, as indicated by significant improvements in academic task completion (with an average score increase of 34–50 points), as well as improvements in ADL skills such as dressing, eating, and maintaining personal hygiene. The success of this approach is determined by the integration of structural elements, such as environmental organization, the use of visual aids, consistent routines, and collaboration between teachers and parents. This study concludes that TEACCH is an adaptive, effective, and relevant approach for implementation within the Indonesian education system. The novelty of this research lies in its contextual focus on TEACCH application in Indonesia, as well as strategic recommendations for its integration into special education (SLB) and inclusive school curricula through systemic educator capacity-building.
Abstract:This research is aimed at elevating the learning outcomes in Social Studies for the 8B class of SMP Negeri 16 Jakarta by integrating digital literacy into the students' curriculum. Employing a Classroom Action Research method,…
ethod, the study spanned three cycles, involving 35 students from the aforementioned class. Conducted from March to May 2024 at SMP Negeri 16 Jakarta, data collection included observation, testing, and documentation. Results revealed a significant enhancement in student academic performance through the implementation of digital literacy in Social Studies instruction. Analysis across cycles demonstrated consistent improvement in learning mastery, with percentages escalating from 62.85% in the first cycle to 77.14% in the second, and ultimately reaching 85.71% in the third cycle. Beyond academic achievement, the integration of digital literacy fostered active student engagement in the learning process. Students participated more vigorously in discussions, shared information, and adeptly utilized technology to access learning resources. This underscores the dual role of digital literacy: not only as a means of information retrieval but also as a tool for fostering deeper student engagement. Consequently, these findings offer valuable insights for enhancing educational quality, particularly in leveraging digital technology to facilitate more effective and interactive learning experiences.