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.
Abstract:The aim of the research is to determine the position of share prices in measuring debt. to Equity Ratio , return on equity and Earning Per Share . The data used are the financial reports of the Food and Beverage sub-sector…
or companies for the period 2020-2023. The findings of the research results show that DER and ROE partially have no effect on stock prices. Other findings show that stock prices can be influenced by the Earning Per Share variable .
Abstract:This research examines the implementation and effectiveness of using learning media in the form of link platforms for students at the Islamic Education College (STIT) Padang Lawas Gunung Tua as a form of Community Service…
e (PKM). This activity aims to improve digital literacy and pedagogical technology competence of students as prospective educators in the digital era. The implementation method involved 3rd and 5th semester students through two intensive training sessions that included concept presentations, technical demonstrations, and hands-on practice in creating link platform-based learning media such as Google Sites, Canva, and simple Learning Management Systems (LMS). Evaluation results show that this training successfully improved students' understanding of technology concepts and applications in learning. There was an increase in practical skills in managing digital content, creating interactive media, and integrating multimedia in one easily accessible platform. Students also demonstrated new awareness about the importance of digital literacy and ethics in using online content. Additionally, a commitment emerged to apply these skills in future teaching practices. It is concluded that this hands-on practice-based training is effective in strengthening students' pedagogical technology competencies while also contributing positively to developing the quality of prospective educators at STIT Padang Lawas Gunung Tua. Similar sustainable activities with intensive mentoring are recommended to strengthen impact and build a sustainable digital learning ecosystem.
Abstract:This study investigates translation techniques used in rendering judgment evaluation from Indonesian into English at Topeng Gegesik book. The research focuses on the characterization of Topeng Panji Cirebon. The study applies…
plies (Molina & Albir, 2012) translation techniques framework to identify how judgment meanings are transferred into English. Using a qualitative descriptive method, the data consist of clauses containing judgment expressions in Indonesian and its translation in English. The findings reveal that translation techniques such as modulation, amplification, established equivalence and literal translation are predominantly employed to preserve positive judgment values especially normality and propriety. The study demonstrates that translation technique choices significantly influence the maintenance of cultural values, moral evaluation, and character identity. This research contributes to translation studies by integrating appraisal theory with translation techniques in the context of traditional cultural texts.
Abstract:This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity…
ity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
Abstract:The phenomenon of increasing attention toward environmental and sustainability issues has driven companies to improve information transparency, moving beyond mere financial reports to include non-financial disclosures. One…
ne form of this transparency is realized through website-based sustainability reporting, which allows companies to convey sustainability information more openly and accessibly to stakeholders. On the other hand, capital structure decisions remain a fundamental factor that can potentially influence market perceptions of firm value, as they relate to the balance between internal and external funding in supporting operational continuity and growth strategies. This study aims to determine the influence of website-based sustainability reporting and capital structure on firm value through multiple linear regression analysis. Using a quantitative approach and secondary data obtained from annual reports and official company websites, the study focuses on issuers consistently listed in the IDX ESG Leaders index during the 2023–2024 period. The sample selection utilized purposive sampling, resulting in 20 companies with a total of 40 data observations. Firm value was measured using the Tobin’s Q ratio, the level of sustainability reporting disclosure was proxied through the Sustainability Report Disclosure Index (SRDI) based on GRI 2021 standards, and capital structure was measured by the Debt to Equity Ratio (DER). The partial results of the study show that website-based sustainability reporting has a positive coefficient but no significant effect on firm value. Similarly, capital structure shows a positive direction but is not statistically significant. Furthermore, the two variables simultaneously have no significant effect on the firm value of IDX ESG Leaders issuers. These findings indicate that although website-based sustainability disclosure and capital structure tend to have a direct relationship with firm value, the influence is not yet strong enough to significantly affect market valuation within a group of issuers that already meet sustainability criteria. Consequently, the firm value of IDX ESG Leaders issuers is not solely determined by the level of website-based sustainability disclosure or the company's capital structure.
Abstract:The rapid development of information and communication technologies has significantly transformed higher education. Teaching and learning processes are increasingly supported by digital platforms, Learning Management Systems…
tems (LMS), and abundant online learning resources. In this context, university students are required to possess adequate digital literacy, particularly in software- and spatial-analysis-based courses such as Geographic Information Systems (GIS), which is a key course in the Environmental Engineering curriculum. This study aimed to analyze the effect of digital literacy on students’ learning outcomes in a GIS course offered in the Environmental Engineering Study Program at Universitas Hamzanwadi. A quantitative approach with a correlational design was employed. The population consisted of students enrolled in the GIS course in the odd semester of the 2024/2025 academic year, and all 44 students were taken as the sample using a saturated sampling technique. Digital literacy was measured using a Likert-scale questionnaire (1–5) covering technical skills, information search and evaluation, information management, online communication and collaboration, and ethical use of digital media, while learning outcomes were obtained from the final course grades.
The data analysis showed that the mean score of students’ digital literacy was 3.6 (moderately high), with a standard deviation of 0.45, whereas the mean GIS course grade was 78.5 with a standard deviation of 6.8. Pearson correlation analysis indicated a positive and significant relationship between digital literacy and learning outcomes (r = 0.62; p < 0.01). Simple linear regression further revealed that digital literacy accounted for approximately 38% of the variance in learning outcomes (R² = 0.38), with the regression equation Ŷ = 52.3 + 7.3X. These findings highlight the importance of strengthening students’ digital literacy in GIS instruction through training, project-based assignments, and the optimal utilization of Learning Management Systems.
Abstract:Micro, Small, and Medium Enterprises (MSMEs), especially canteen businesses, play an important role in supporting local economic activities due to their high daily transaction intensity. However, many MSME canteens still…
face problems in transaction recording, inventory management, and sales reporting because these activities are carried out manually. This community service activity aims to improve business management efficiency through digitalization assistance using the Sales Master application. The methods used include initial surveys, digitalization socialization, application usage training, hands-on assistance, and evaluation. The results show that MSME actors experienced improvements in transaction recording accuracy, inventory control, and accessibility of sales reports. The implementation of the Sales Master application positively impacts operational efficiency and supports the independence of local MSMEs.
Abstract:Micro-enterprises play a strategic role in the Indonesian economy, particularly in rural areas. However, limited resources and a low level of financial management understanding often lead to operational cost inefficiencies.…
es. This study aims to analyze the implementation of a cost control system in improving the efficiency of a micro-enterprise, focusing on a grocery business owned by Mrs. Delin in Tuni Hamlet. The study employs a descriptive qualitative approach using a case study method. Data were collected through in-depth interviews and direct observation. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results indicate that the implementation of a simple cost control system through expense recording, budgeting, and expenditure evaluation can improve operational efficiency, as reflected by reduced waste and better cost management. The main challenges in implementing cost control include limited accounting knowledge and informal business management habits. This study is expected to serve as a reference for micro-enterprise owners in improving efficiency through simple and applicable cost control practices.
Abstract:Learning difficulties among higher education students remain a critical issue, particularly in Islamic higher education institutions that integrate academic, moral, and spiritual dimensions. This study aims to analyze students’…
udents’ learning difficulties from three main perspectives: psychological factors, learning strategies, and learning management at the Institute of Islamic Studies (Institut Agama Islam) Padang Lawas. A qualitative descriptive approach was employed, involving observations, semi-structured interviews, and document analysis. The participants consisted of undergraduate students and lecturers selected through purposive sampling. The findings reveal that students’ learning difficulties are strongly influenced by psychological factors such as low learning motivation, academic anxiety, limited self-confidence, and weak self-regulated learning skills. In addition, the dominance of conventional teaching strategies and limited student-centered learning practices contribute to low engagement and conceptual understanding. From a learning management perspective, constraints related to instructional planning, classroom organization, and evaluation systems further exacerbate students’ learning difficulties. This study highlights the importance of integrating psychologically informed instructional strategies and effective learning management to enhance students’ academic performance in Islamic higher education contexts.