Abstract:This study discusses the optimization of a company's financial performance through working capital management and capital structure policies. To increase profitability (ROA), companies require efficient cash conversion cycle…
ycle management and optimal funding supported by internal company characteristics. The research problem proposed is to determine how to achieve increased profitability in an automotive distributor company through the efficiency factors of Cash Conversion Cycle (CCC), Firm Size (Firm Size), Leverage (DER), and historical profitability factors (ROA_Lag). The sample of this study is the financial statements of PT New Ratna Motor (Nasmoco Group) in Semarang City for the 2021-2024 period, which were transformed into quarterly data (N=16). The results of data analysis indicate that this research model has a good level of feasibility (goodness of fit) with the ability to explain variations in profitability (Adjusted R Square) of 78.1% and successfully overcome autocorrelation interference. Simultaneously, there is a strong relationship between the independent variables and the company's profit movements. Partially, the Cash Conversion Cycle (CCC) variable is proven to have a negative and significant effect on profitability, while the Firm Size and Leverage variables have not shown a significant effect at the 95% confidence level.
Abstract:This study examines the implementation of the Quality Control Circle (QCC) system to enhance employee engagement and productivity at Contemporary Amperex Technology Co., Limited (CATL) headquarters and its Indonesian branch.…
nch. As a global leader in lithium-ion battery manufacturing, CATL integrates innovative technology with employee participation to improve work processes and operational performance. QCC is applied as a structured approach that empowers employees to identify workplace problems, develop solutions, and collaborate in continuous improvement activities using quality management tools and the PDCA cycle. The research employs a case study and comparative analysis method to explore differences between the standardized QCC system at CATL headquarters and the more flexible, localized implementation in Indonesia. The study involved permanent employees from both organizations using saturated sampling, with a total of 10 respondents. In addition, a five-day productivity training program was conducted in China and Karawang through lectures, case studies, and project-based learning, evaluated using pre-test and post-test assessments. The findings indicate that QCC significantly improves employee understanding of productivity management, strengthens communication, enhances product quality, reduces quality-related costs, and increases employee engagement, motivation, and organizational commitment in both operational environments
Abstract:The purpose of this study is to analyze, partially and simultaneously, the influence of seasonal cycles and fish price fluctuations on the financial literacy of fishermen in Sifalaete Ulu Village. Partially, this study aims…
ims to determine the effect of seasonal cycles on fishermen's financial literacy, as well as the effect of fish price fluctuations on fishermen's financial literacy. Simultaneously, this study aims to determine the effect of both variables together on fishermen's financial literacy. This study used a quantitative approach with data collected through questionnaires from 57 active fishermen. Data were analyzed using multiple linear regression to test the partial and simultaneous effects. The results show that partially, seasonal cycles have a negative and significant effect on fishermen's financial literacy, while fish price fluctuations have a positive and significant effect on fishermen's financial literacy. Simultaneously, seasonal cycles and fish price fluctuations have a significant effect on fishermen's financial literacy. Income uncertainty due to these two factors causes fishermen to experience difficulties in financial planning, lack savings or emergency funds, and tend to rely on debt. In addition, low levels of education and minimal financial literacy training also hinder effective financial management
Abstract:The purpose of this study was to determine the effect of product quality, price, and after-sales service on purchasing decisions for Honda brand Matic Motorbikes individually and simultaneously. The sample used was 100 students…
tudents of the Faculty of Economics and Business who had been selected based on predetermined criteria. Data collection techniques were carried out by questionnaire and literature study. The data analysis technique consists of validity test, reliability test, classical assumption test which consists of normality test, multicollinearity test, and heteroscedasticity test, multiple linear analysis test, hypothesis testing, determinant coefficient test. All independent variables have a correlation that is in the same direction as the dependent variable (purchase decision). The most dominant variable influencing purchasing decisions is the product quality variable. Which means that the dependent variable purchasing decisions can be explained by variables consisting of product quality, price, and after-sales service, the rest is explained by other variables that are not examined.
Abstract:Visual perceptual ability is one of the important aspects of cognitive development in early childhood. This ability is related to children’s capacity to recognize, differentiate, interpret, and understand information received…
eceived through vision. It includes the recognition of shapes, colors, sizes, patterns, and visual relationships, which are essential for children’s learning readiness. This study aims to improve the visual perceptual abilities of children aged 5–6 years at TK Sarantau Sasurambi through smartboard-based learning. The research employed a Classroom Action Research (CAR) method conducted in several cycles, namely planning, action, observation, and reflection. The research subjects were children aged 5–6 years. The research instruments included observation sheets of visual perceptual abilities (visual discrimination, visual memory, matching, sequencing, spatial relations, and eye–hand coordination), observation sheets on the use of the smartboard, and field notes. The results showed an improvement in visual perceptual abilities from the pre-cycle to Cycle I and Cycle II. Children’s mastery in the pre-cycle reached only 45%, increased to 65% in Cycle I, and reached 88% in Cycle II. The use of smartboards proved effective as it offers interactive and engaging visual learning experiences and facilitates children’s direct manipulation of objects. Therefore, smartboard-based learning is highly effective in improving the visual perceptual abilities of children aged 5–6 years.
Abstract:The community service program implemented in Cibodas Tourism Village, Pasirjambu District, Bandung Regency, aimed at improving local waste management practices, reducing environmental impacts of tourism, and creating livelihood…
elihood opportunities through circular-economy activities. The program combines participatory methods and workshops on waste management by applying the 3R principles (Reduce, Reuse, and Recycle). Measurable outcomes included improved source segregation accuracy, an operational community composting facility, and income streams from recyclable materials. The initiative, aligned with Sustainable Development Goals (SDG), demonstrates that integrated education and infrastructure interventions can produce environmental and socio-economic co-benefits in rural tourism settings.
Abstract:The background of the research is that students tend to be passive and afraid, and boring so that there is a lack of interest in learning students. The study aims to apply the Think Pair Share (TPS) model to improve students'…
ents' interest in learning Mathematics in class V of Elementary School 001/IX Sengeti. The type of research is Classroom Action Research. The Action Model consists of 4 stages, namely planning, action, observation and reflection. The study was conducted in 2 cycles, cycle I as many as 2 meetings and cycle II was conducted in 2 meetings. Data collection in the form of teacher and student observation sheets and questionnaires. The results of the analysis of teacher observations in cycle I obtained a score of 72.05% and cycle II 90.43% in the very high category. While the results of the analysis of student observations in cycle I obtained a score of 72.5% and cycle II 90% in the very high category. Then the results of the analysis of student questionnaires obtained a score of 90% in the very high category. It can be concluded that the application of the Think Pair Share learning model can improve students' interest in learning
Abstract:This study aims to describe the implementation of the Internal Quality Assurance System (SPMI) in producing work-ready graduates at SMK Negeri 10 Luwu and identify the obstacles encountered in its implementation. This study…
udy used a descriptive qualitative approach, with data collection techniques through observation, interviews, and documentation studies. The research subjects included the principal, teachers, and students.
The results indicate that the implementation of SPMI at SMK Negeri 10 Luwu has been systematically implemented through the PPEPP cycle (Mapping, Implementation, Evaluation, Control, and Standard Setting). Quality mapping is conducted periodically to identify achievements and needs for quality improvement. Program implementation is carried out through improving the quality of learning and collaborating with industry. Evaluations are conducted routinely to assess standard achievement, followed by control measures for improvement, and the establishment of new standards as a form of continuous quality improvement. This implementation contributes to graduates' work-readiness, characterized by competency in expertise, technical skills, practical abilities, and soft skills. However, obstacles encountered include limited infrastructure and uneven absorption of graduates into the workforce.
Abstract:The Problem-Based Learning model is a process to enhance Problem-Solving and Critical Thinking Skills. This classroom action research aims to improve students' problem-solving and critical thinking skills by implementing…
the problem-based learning model. The research was conducted in two cycles, each consisting of planning, implementation, observation and evaluation, and reflection stages. The subjects of the study were students of the Educational Technology Department at FIPB class of 2025, totaling 9 students, who took the Learning and Teaching course. The object of the research was to observe students observing the learning process. The results obtained from this study show that the implementation of the problem-based learning model can enhance students' problem-solving and critical thinking skills. Students were very enthusiastic about participating in the learning and received the implementation of this learning model very well.
Abstract:Islamic Religious Education (PAI) faces complex challenges in maintaining relevance and quality amidst social change, technology, and demands for public accountability. Two main concepts in educational quality management—continuous…
—continuous improvement and quality assurance—are often discussed separately, despite their fundamentally synergistic relationship. This study aims to conceptually examine the integration of continuous improvement and quality assurance in the context of PAI, addressing how both frameworks can be operationalized simultaneously to improve the quality of PAI delivery. Using a systematic literature review method through Google Scholar and Publish or Perish (PoP) for the 2019–2026 period, 25 relevant articles were analyzed from 80 initial findings. The results show that quality assurance functions as a holding system that establishes standards, while continuous improvement acts as a driving force encouraging innovation and adaptation. However, in PAI practice, tension exists between standard compliance (QA) and the need for dynamic change (CI). This article offers an integrative framework called the Adaptive Quality Cycle (AQC), combining the Plan-Do-Check-Act cycle with Islamic principles such as muhasabah (self-evaluation), tahsin (continuous improvement), and itqan (professionalism). This integration is key for PAI institutions to not only meet minimum standards but also continuously develop dynamically without losing their Islamic identity.