Search Articles & Publications

Showing 1615 articles found for "Analysis"

STUDENTS’ SELF-ASSESSMENT EXPERIENCE USING DUOLINGO SPEAK: A CASE STUDY IN SPEAKING CLASS

Najamuddin, Najamuddin, Rasyid, Muhammad Nur Akbar
Abstract: This study aims to analyze students’ experiences in conducting self-assessment using the Duolingo Speak application in speaking skills learning at a higher education institution in Indonesia. The focus of this research covers… covers five main aspects, namely: students’ self-assessment strategies, increased speaking confidence, improved vocabulary mastery, challenges encountered while using Duolingo Speak, and the enhancement of learner autonomy. This study employs a qualitative approach with a case study method, which aims to gain an in-depth understanding of students’ experiences in utilizing Duolingo Speak as a self-assessment tool in speaking learning. Data were collected through semi-structured interviews and documentation involving five students selected through purposive sampling, namely students who had used Duolingo Speak for at least one semester. The data were analyzed using thematic analysis through data organization, coding, theme identification, and conclusion drawing. The findings show that the use of Duolingo Speak provides positive learning experiences for students. The application helps students apply various self-assessment strategies, increases speaking confidence, enriches vocabulary mastery, and fosters learner autonomy. However, several challenges were also found, such as limitations in speech recognition accuracy and feedback that is not yet sufficiently detailed to support optimal reflective learning. Overall, Duolingo Speak can serve as an effective supporting tool in speaking skills instruction when combined with structured self-assessment guidance from lecturers, thereby enhancing the effectiveness of English as a Foreign Language (EFL) learning.

FEASIBILITY ANALYSIS OF THE NUTMEG JAM FROM IKM SF'BARIK IN DESA BEONG KECAMATAN SIAU TENGAH KABUPATEN KEPULAUAN SITARO

Moningka, Marselino Morets, Karuntu, Rilya Patrcia Esther, Rumondor, Fadly, Pinaria, Yeanly Wuena, Lintong, Heibert, Wongkar, Piet Hein, Manorek, Felma
Abstract: This study aims to analyze the financial feasibility of the SF'Barik Nutmeg Jam IKM business in Beong Village, Siau Tengah Subdistrict, Sitaro Regency. The research method  used was a case study with a quantitative descriptive… riptive approach. Data were collected through questionnaires administered to 40 respondents. The results of the study Break-Even Point (BEP), show that the total production cost for the agroindustry is Rp805,250 and total revenue of Rp1,400,000, resulting in an operating profit of Rp594,750. An R/C Ratio of 1.74 indicates that the business is viable. The BEP analysis shows that the break-even point is at 23.01 units, rounded to 24 units, with a BEP revenue of Rp805,350. Descriptively, the business is still managed in a simple, family-based manner, with marketing conducted through word-of-mouth promotion and social media. Based on the research findings, the SF’Barik Nutmeg Jam IKM is viable to operate and develop because it is capable of generating profits and has potential for the development of agro-industry based on local commodities.

RECONSTRUCTING QUR’AN-BASED DIGITAL COMMUNICATION ETHICS: A THEMATIC TAFSIR ANALYSIS OF QS. AL-HUJURAT VERSES 11–13 FOR STRENGTHENING CHARACTER EDUCATION

Tampubolon, Sintong, Fernando, Derri Adi, Ilahi, Afdhal
Abstract: The advancement of digital communication has generated a range of ethical challenges, including cyberbullying, insults, negative labeling, the dissemination of unverified information, privacy violations, digital ghibah (backbiting),… backbiting), polarization, and discrimination. These challenges call for an ethical framework that is not merely technical in nature but is also firmly grounded in Islamic values. This study aims to reconstruct a Qur’an-based digital communication ethics framework through a thematic analysis of Qur’anic interpretation of QS. Al-Hujurat verses 11–13 and to examine its relevance to strengthening character education. This qualitative study employs a library research approach using thematic Qur’anic interpretation, content analysis, and contextual analysis of the Qur’an, classical and contemporary exegetical works, as well as scholarly literature on digital communication and character education. The findings reveal that QS. Al-Hujurat verses 11–13 embody eight ethical principles that can be reconstructed within the context of digital communication: Dignity Protection, Respectful Communication, No Negative Labeling, Critical Verification, Privacy Protection, Responsible Speech, Inclusive Interaction, and Digital Equality. These eight principles are synthesized into the Qur’anic Digital Communication Ethics Framework (QDCEF), which comprises three overarching dimensions: Dignity, Responsibility, and Inclusion. The framework is further mapped onto the character values of respect, empathy, civility, tolerance, critical thinking, objectivity, trustworthiness, responsibility, integrity, justice, and self-control. These findings affirm that QS. Al-Hujurat verses 11–13 are relevant not only as a source of moral and character education but also as a conceptual foundation for reconstructing a digital communication ethics framework that bridges Qur’anic values with the demands of character education in the digital era. The proposed QDCEF thus offers a value-based conceptual framework for fostering ethical, responsible, inclusive, and character-oriented digital communication.

Analisis Perilaku Konsumen Dalam Memutuskan Pembelian Cinderamata Di Objek Wisata Ke'te Kesu'

Jeticia Lolotoding, Isak Pasulu, Dwibin Kannapadang
Abstract: Penelitian ini bertujuan untuk menganalisis perilaku konsumen dalam keputusan pembelian cinderamata di kawasan Wisata Ke'te Kesu' Kabupaten Toraja Utara. Industri pariwisata budaya telah bertransformasi menjadi industri… berbasis pengalaman yang mengedepankan nilai emosional, simbolik, dan kultural. Dalam konteks ini, pembelian cinderamata tidak hanya berfungsi sebagai barang konsumsi, tetapi juga sebagai simbol kenangan, identitas budaya, dan representasi pengalaman wisata. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi terhadap lima wisatawan sebagai informan kunci dan lima pelaku UMKM sebagai informan pendukung. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa keputusan pembelian cinderamata di kawasan Wisata Ke'te Kesu' dipengaruhi oleh empat faktor utama, yaitu faktor budaya, sosial, pribadi, dan psikologis. Faktor budaya dan psikologis merupakan faktor yang paling dominan karena wisatawan memandang cinderamata sebagai representasi budaya Toraja yang autentik dan memiliki makna simbolik. Proses keputusan pembelian berlangsung melalui lima tahapan: pengenalan kebutuhan, pencarian informasi, evaluasi alternatif, keputusan pembelian, dan perilaku pasca pembelian. Wisatawan melakukan pertimbangan terhadap harga, kualitas, keunikan, dan nilai budaya produk sebelum memutuskan membeli. Pengalaman wisata yang positif memberikan pengaruh terhadap kepuasan wisatawan dan mendorong niat membeli ulang serta rekomendasi kepada orang lain. Penelitian ini menyimpulkan bahwa keputusan pembelian cinderamata di kawasan Wisata Ke'te Kesu' tidak hanya dipengaruhi oleh kebutuhan fungsional, tetapi juga oleh nilai budaya, pengalaman emosional, dan persepsi wisatawan terhadap keaslian produk budaya Toraja. Abstract is a brief summary of the paper to help readers quickly determine the main research problem, solutions to solving This study aims to analyze consumer behavior in purchasing decisions of souvenirs at the Ke'te Kesu' Tourism Area in North Toraja Regency. The cultural tourism industry has transformed into an experience-based industry that prioritizes emotional, symbolic, and cultural values. In this context, souvenir purchases serve not only as consumer goods but also as symbols of memories, cultural identity, and representations of tourist experiences. This research employs a qualitative descriptive approach with data collection techniques through in-depth interviews, observation, and documentation involving five tourists as key informants and five MSME actors as supporting informants. Data analysis was conducted through data reduction, data display, and conclusion drawing. The results show that souvenir purchasing decisions at the Ke'te Kesu' Tourism Area are influenced by four main factors: cultural, social, personal, and psychological factors. Cultural and psychological factors are the most dominant because tourists perceive souvenirs as authentic representations of Toraja culture with symbolic meaning. The purchase decision process occurs through five stages: need recognition, information search, alternative evaluation, purchase decision, and post-purchase behavior. Tourists consider price, quality, uniqueness, and cultural value before deciding to purchase a product. Positive tourism experiences influence tourist satisfaction and encourage repeat purchase intentions and recommendations to others. This study concludes that souvenir purchasing decisions at the Ke'te Kesu' Tourism Area are not only influenced by functional needs but also by cultural values, emotional experiences, and tourists' perceptions of the authenticity of Toraja cultural products.

Perancangan Sistem Monitoring Dan Pengelolaan Barang Masuk Berbasis Web Menggunakan Metode Waterfall Pada Dinas Komunikasi Dan Informatika Provinsi Jambi

Fatima Felawati, Edo Atalla Firsan, Rasyad Fadhli Al-Yusuf, Fadila Alquraini, Tria Yolanda Putri
Abstract: Dinas Komunikasi dan Informatika Provinsi Jambi masih melaksanakan proses pencatatan dan monitoring barang masuk secara manual menggunakan dokumen administrasi dan aplikasi perkantoran sederhana, sehingga menimbulkan kendala… dala berupa kesalahan pencatatan, keterlambatan pencarian data, dan kesulitan penyusunan laporan. Penelitian ini bertujuan merancang Sistem Monitoring dan Pengelolaan Barang Masuk Berbasis Web untuk membantu proses pencatatan, monitoring, pencarian, dan pelaporan data barang masuk secara lebih efektif. Metode pengembangan yang digunakan adalah Waterfall, meliputi analisis kebutuhan, perancangan, implementasi, pengujian, dan pemeliharaan, dengan pemodelan menggunakan UML serta basis data MySQL. Hasil penelitian menunjukkan bahwa sistem yang dibangun mampu mempermudah proses pencatatan barang, mempercepat pencarian data, meningkatkan akurasi penyimpanan data, serta menyederhanakan penyusunan laporan secara otomatis. The Communication and Informatics Office of Jambi Province still records and monitors incoming goods manually using administrative documents and basic office applications, resulting in recording errors, delayed data retrieval, and difficulties in report preparation. This study aims to design a Web-Based Monitoring and Management System for Incoming Goods to support recording, monitoring, searching, and reporting processes more effectively. The system was developed using the Waterfall method, covering requirements analysis, design, implementation, testing, and maintenance, modeled with UML and a MySQL database. The results show that the developed system simplifies the recording of goods, accelerates data search, improves data storage accuracy, and streamlines automatic report generation.

LEADERSHIP AND WORK-LIFE AS DRIVING FACTORS FOR EMPLOYEE ENGAGEMENT AND PERFORMANCE

Ohoiwutun, Stanislaus Kostka, Rahawarin, Mohamad Arsad
Abstract: This study examines how leadership and work-life balance influence employee performance directly and indirectly through employee engagement at the Fisheries Service of Central Maluku Regency. A descriptive quantitative,&#8230; causal-correlational design was applied to the entire population of 49 employees using total sampling. Data were analyzed through descriptive statistics, path analysis, and Sobel tests to estimate direct, indirect, and mediating effects. The findings show that leadership significantly affects employee engagement (beta = 0.582; p < 0.001), while work-life balance also has a significant, although smaller, effect on engagement (beta = 0.129; p = 0.005). Employee engagement strongly affects performance (beta = 0.942; p < 0.001). In contrast, the direct effects of leadership (beta = 0.034; p = 0.613) and work-life balance (beta = -0.008; p = 0.756) on performance are not significant. Sobel testing confirms that employee engagement mediates the effect of leadership on performance (p = 0.00015) and the effect of work-life balance on performance (p = 0.03). The model explains 92.4% of the variance in performance. The study's novelty lies in demonstrating, within a local public-sector context, that leadership and work-life balance improve performance primarily by strengthening employee engagement rather than through direct effects. These findings imply that public organizations should prioritize engagement-oriented leadership and work-life policies to achieve sustainable employee performance.

Analysis of Financial Statement Preparation Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at CV Saudagar Jaya Sukses

Isnaini, Isnaini, Darno, Darno
Abstract: The financial information presented in the financial statements serves to evaluate company performance, control costs, and plan future business strategies. In addition to internal parties, financial statements are also used&#8230; sed by external parties such as creditors, investors, and government agencies. Financial statements in accordance with SAK ETAP can increase company transparency and accountability. This financial transparency and accountability will increase external parties' trust in the company. Therefore, an analysis of the preparation of financial statements at CV Saudagar Jaya Sukses is needed. This analysis aims to assess the conformity of the prepared financial statements with the provisions of SAK ETAP. This study uses a descriptive research type with a qualitative approach. The results of the study indicate that the preparation of financial statements at CV. Saudagar Jaya Sukses is still not fully in accordance with the provisions contained in SAK ETAP, so various improvements are needed to improve the quality of the resulting financial statements.

THE EFFECT OF MUTATION ON ANXIETY AND PRODUCTIVITY IN THE NEW WORKPLACE OF EDUCATIONAL STAFF AT UIN PALOPO

Mardiana, Mardiana, H. Alauddin, H. Alauddin, Zulkarnain, Zulkarnain, H. Sukirman, H. Sukirman, Munawir, Ahmad
Abstract: This study examines the effect of employee mutation on anxiety and productivity in the new workplace of educational staff at UIN Palopo. This study aims to determine the effect of mutation on anxiety, the effect of mutation&#8230; ion on productivity, and the relationship between anxiety and productivity among educational staff at UIN Palopo. This research employed a quantitative approach with a causal associative design. The sample consisted of 65 educational staff. Data were collected using a Likert-scale questionnaire. Data analysis was conducted using descriptive and inferential statistics with the assistance of IBM SPSS Statistics. The results showed that mutation had a positive and significant effect on employee anxiety, with a significance value of 0.000 < 0.05 and a coefficient of determination of 48%. Mutation also had a positive and significant effect on productivity, with a significance value of 0.000 < 0.05 and a coefficient of determination of 43%. Meanwhile, the correlation between anxiety and productivity was 0.198 with a significance value of 0.114 > 0.05, indicating that the relationship was not significant. Therefore, mutation had an effect on anxiety and productivity, while anxiety did not have a significant relationship with the productivity of educational staff at UIN Palopo.

THE EFFECT OF DEFERRED TAXES AND TAX PLANNING ON PROFIT MANAGEMENT

Faoziah, Siti, Pratiwi, Adhitya Putri
Abstract: This study aims to examine the influence of deferred tax and tax planning on earnings management in primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The&#8230; The variables employed in this study are deferred tax and tax planning as independent variables, and earnings management as the dependent variable. Panel data regression analysis was utilized to assess the influence of the independent variables on the dependent variable, both simultaneously and individually. The study population consisted of 83 companies, with a sample of 32 companies selected via purposive sampling, resulting in 160 observations. Data processing was conducted using EViews version 12 software, and the Common Effect Model (CEM) was selected as the model. Hypothesis testing using the model feasibility test (F-test) indicated that the model is suitable for measuring the influence of the independent variables on the dependent variable. The research results show that: (1) deferred tax and tax planning simultaneously have a significant effect on earnings management; (2) deferred tax does not have a significant partial effect on earnings management, indicating that deferred tax does not directly drive earnings management; and (3) tax planning has a positive and significant partial effect on earnings management.

THE IMPLEMENTATION OF CHARACTER EDUCATION IN THE BOOK OF AKHLĀQ LIL BANĪN IN ARABIC LANGUAGE LEARNING ACTIVITIES AT THE MBS AL MUJAHIDIN ISLAMIC BOARDING SCHOOL, GUNUNGKIDUL, YOGYAKARTA

Hidayat, Muhammad Abdullah, Suyadi, Suyadi
Abstract: This study is motivated by a fundamental problem concerning how the character-education values contained in the book of Akhlāq Lil Banīn can be implemented consistently and meaningfully within Arabic language learning, amid&#8230; amid an intense schedule, a diversity of methods, and the gap between the readiness of learners and educators in the boarding environment. This study aims to analyze and describe the implementation of character-education values from the book of Akhlāq Lil Banīn in Arabic language learning activities at the MBS Al Mujahidin Islamic Boarding School, Gunungkidul, Yogyakarta. The method used is qualitative, with data collected through observation, interviews, and documentation; informants were selected by purposive sampling, and data analysis comprised data reduction, data presentation, and drawing conclusions. The results show that the implementation of character values takes place integratively, intensively, and contextually through a combination of formal school activities and non-formal dormitory activities such as mufrodat, hiwar, muhadhoroh, qirā’ah, muḥādatsah, and integrated Arabic learning. These activities not only develop linguistic competence but also serve as a medium for internalizing religious, disciplinary, responsibility, and social-care values through habituation and role modeling. Challenges were also found in the form of differing prior abilities among learners, a dense activity schedule, and the dynamic assignment of educators, all of which affect the absorption and internalization of values. It is concluded that the success of Akhlāq Lil Banīn-based character education depends heavily on pedagogical adaptation, differentiated learning, and management of the activity rhythm.