Abstract:This paper uses Time-Driven Activity-Based Costing (TDABC) in identifying cost per student, program profitability, and breakeven point across programs and branches at PT Kreasi Edulab Indonesia as it seek to solve the cost…
st allocation issues that arise due to the differences in instructional hours, staffing activity, and resource usage in providing educational services. The study will employ a quantitative methodology in which they will formulate TDABC-based cost modelling and simulating models to assign operational costs to the real instructional time and teaching capacity. Primary data were gathered by direct observation and internal cost structure mapping, whereas the secondary data were in the form of financial records, class schedules, and student enrollment reports. The analysis combines descriptive statistics, TDABC simulations, program profitability analysis, breakeven analysis, and sensitivity analysis to measure the cost per student, program level operating performance, minimum viable class sizes, and how the major financial drivers influence the operating profit. The findings indicate significant differences in cost per student and profitability of programs and size of a branch with some branches having lower levels of profitability below sustainable levels of breakeven despite the similar levels of revenues. The sensitivity analysis shows that average revenue per student is the most sensitive variable of operating profit, over and above the fluctuations in the enrolment volume and cost structure. Altogether, the results indicate that TDABC contributes to the increase of cost transparency and offers a solid foundation to the pricing, class consolidation, and operational decision-making.
Abstract:The healthcare industry has historically been viewed as a non-cyclical, defensive, safe haven for investors. However, the post-pandemic period has revealed the industry's susceptibility to disruptions in global supply chains…
ains and geopolitical tensions. The present research examines the effects of Geopolitical risk (GPR) on the stock performance of 76 publicly listed healthcare companies in Southeast Asia (Indonesia, Malaysia, the Philippines, Thailand, Vietnam, and Singapore) during 2015-2024. According to the Caldara and Iacoviello GPR Index, this study utilizes Panel Autoregressive Distributed Lag (ARDL) the results show that though general Geopolitical Risk and Inflation are strongly negatively impacting the stock performance, specific Geopolitical Acts (GPRA) and Threats (GPRT) are having a positive response indicating a necessity premium in which investors expect a boom in demand of medical supplies once a conflict is realized. It concludes that the healthcare industry is not a safe haven but a highly fragmented environment in which inflation poses a greater threat to companies than political instability. The study advises that investors should consider a bottom-up approach, specifically micro-resilience screening, and that corporate managers should focus on supply chain decoupling and inflation hedging to address the Resilience Gap identified in the region.
Abstract:Penelitian ini bertujuan untuk menganalisis dan mengidentifikasi faktor-faktor penghambat dalam pembelajaran motorik dasar yang dihadapi oleh guru PJOK pada jenjang sekolah dasar kelas rendah di MI Baitul Huda Semarang.…
Melalui pendekatan kualitatif dengan desain studi kasus, data dikumpulkan melalui wawancara semiterstruktur dengan guru dan siswa, observasi lapangan yang sistematis, serta dokumentasi kurikulum. Analisis data dilakukan menggunakan model interaktif Miles dan Huberman yang meliputi reduksi, penyajian, dan verifikasi data. Temuan terpenting dalam penelitian ini menunjukkan bahwa meskipun pembelajaran berlangsung aktif dan berbasis permainan, terdapat hambatan struktural berupa keterbatasan sarana-prasarana serta hambatan pedagogis terkait heterogenitas kemampuan siswa yang sulit dikondisikan. Lebih lanjut, ditemukan adanya kesenjangan antara aktivitas fisik yang tinggi dengan pemahaman konseptual siswa yang masih rendah, di mana pembelajaran cenderung bersifat intuitif-pragmatis namun belum berbasis pada asesmen diagnostik yang sistematis. Refleksi atas temuan ini mengungkap bahwa ketergantungan pada teacher agency atau kreativitas individu guru dalam memodifikasi alat belum cukup untuk mengatasi persoalan tanpa dukungan kebijakan institusional. Sebagai kontribusi, penelitian ini memberikan peta jalan bagi pengembangan model pembelajaran PJOK yang lebih holistik, yang tidak hanya menekankan pada keaktifan fisik, tetapi juga mengintegrasikan penguatan konsep dan diferensiasi instruksional yang responsif terhadap tahap perkembangan anak. Hasil studi ini diharapkan menjadi referensi bagi pemangku kebijakan dalam merancang program pendampingan guru dan penataan alokasi sumber daya yang lebih tepat sasaran guna menjamin optimalisasi kompetensi motorik dasar pada fase kritis perkembangan anak.
Abstract:Sports-related minor injuries are common occurrences in school-based physical education activities, yet literacy regarding appropriate first aid management remains limited among teachers and students. This community service…
ice program aimed to improve knowledge, skills, and preparedness in managing minor sports injuries through a digital-based educational intervention entitled Smart Recovery. The program was implemented among junior high school (SMP) teachers and students in Banyumas Regency, Indonesia, using a participatory and technology-integrated approach. Activities consisted of program socialization, theoretical and practical training on minor injury management based on the RICE principle (Rest, Ice, Compression, Elevation), and the pilot implementation of the Smart Recovery digital application. Program effectiveness was evaluated using pre-test and post-test assessments, practical skill observations, and user feedback questionnaires. The results demonstrated a substantial improvement in participants’ knowledge, with average scores increasing from 62.4 to 88.6, and 95% of participants successfully performing the RICE procedures correctly after training. Furthermore, 92% of users reported that the digital application facilitated their understanding of injury management, while 87% perceived the platform as user-friendly and applicable for physical education learning. The integration of hands-on training and digital learning media proved effective in enhancing sports injury literacy, digital competence, and safety awareness in school settings. These findings indicate that the Smart Recovery program has strong potential as a sustainable and scalable model for promoting sports safety education within junior high schools.
Keywords : minor sports injury; RICE method; digital learning; Smart Recovery; physical education
Abstract:Penelitian ini bertujuan untuk menganalisis strategi guru dalam mengatasi kendala pembelajaran PJOK di sekolah dasar dengan keterbatasan fasilitas sebagai upaya mengisi gap riset yang telah diidentifikasi sebelumnya. Penelitian…
elitian menggunakan pendekatan kualitatif dengan desain studi kasus, di mana data dikumpulkan melalui wawancara mendalam dan observasi partisipatif. Selanjutnya, data dianalisis menggunakan model Miles dan Huberman yang meliputi tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa strategi guru, kendala pembelajaran, dan tingkat efektivitasnya merupakan tiga aspek yang saling berkaitan dalam pelaksanaan pembelajaran PJOK. Dari sisi strategi, guru mampu menerapkan pendekatan adaptif melalui modifikasi alat sederhana, penggunaan metode berbasis permainan, serta pengelolaan kelas yang fleksibel. Strategi ini terbukti efektif dalam menjaga pembelajaran tetap aktif dan bermakna meskipun fasilitas terbatas. Namun, terdapat kendala signifikan yang dihadapi guru, seperti keterbatasan sarana dan prasarana, keterbatasan waktu pembelajaran, serta kurangnya variasi metode. Kendala tersebut tidak hanya berdampak pada aspek teknis, tetapi juga mempengaruhi motivasi dan perkembangan keterampilan motorik siswa. Meskipun demikian, strategi yang diterapkan guru menunjukkan efektivitas yang cukup baik, ditandai dengan meningkatnya partisipasi siswa, pemahaman konsep dasar, serta pengelolaan pembelajaran yang lebih efisien dan kondusif. Temuan ini menegaskan bahwa kreativitas dan kemampuan adaptasi guru menjadi faktor kunci dalam menjaga kualitas pembelajaran PJOK di tengah keterbatasan fasilitas. Penelitian ini berkontribusi dalam memberikan model strategi adaptif yang dapat dijadikan rujukan bagi guru dan pemangku kebijakan dalam meningkatkan kualitas pembelajaran PJOK di sekolah dasar.
Abstract:This study aims to analyze the influence of Environmental, Social, and Governance (ESG) on the company's financial performance, as well as test the role of operational efficiency as a moderation variable in this relationship.…
ship. The research object includes non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2014–2023. ESG variables are measured using Bloomberg's ESG score which includes environmental, social, and governance dimensions, while operational efficiency is proxied by the Total Asset Turnover ratio. Financial performance is proxied by Return on Assets. The research method uses a quantitative approach with panel data regression analysis. The research sample consisted of 80 companies with a total of 711 observations. The results of the study show that ESG has a significant negative effect on financial performance. However, operational efficiency has been shown to play a role as a moderation variable that strengthens the relationship between ESG and financial performance. This research makes a theoretical contribution by enriching the literature on the relationship between ESG and financial performance, especially in the context of emerging markets. From a practical perspective, the results indicate that the implementation of ESG will only create financial value if integrated with internal efficiency strategies. Thus, companies are advised to not only focus on compliance with ESG aspects, but also ensure efficient management of resources to increase long-term profitability.
Abstract:Implementing human resource management (HCM) is one of the main strategies for improving the quality of human resources (HR) and leading to increased business performance. Human capital theory focuses on the development…
and utilization of human resources as assets of strategic value. Continuous development of education, training and experience will produce a quality workforce capable of providing maximum contribution to the organization. The aim of this research is to analyze the application of HCM in the context of human resource development as a basis for improving organizational performance. This journal uses a theoretical approach from human resources to explore how investments in developing employee skills, knowledge, and abilities can increase a company's productivity, innovation, and competitiveness in the global marketplace.
Abstract:This study investigates the role of information systems integration in improving the performance of financial management and human resources (HR) at PT Sentra Food Indonesia Tbk. Through Literature Research, this research…
h details the information system integration strategy implemented by the company and its impact on financial and HR management. The results show that effective information system integration enables better access to financial information, supports more timely decision making, and improves the company's operational efficiency. In addition, information system integration also contributes to HR management processes, including recruitment, training, and employee performance evaluation. The findings highlight the importance of investment in information technology and HR development as strategies to improve overall company performance. The practical implications of this study provide valuable insights for company management in designing integrated strategies to achieve their business goals.
Abstract:Dalam era digital yang semakin terkoneksi, tantangan dalam membangun kebhinekaan dan kesadaran multikultural menjadi semakin mendesak. Artikel ini mengkaji peran yang dimainkan oleh platform media sosial dalam memfasilitasi…
asi proses ini. Dengan menganalisis berbagai studi dan tinjauan literatur, peneliti menjelajahi bagaimana platform-platform media sosial dapat menjadi alat efektif untuk memperkuat kesadaran multikultural di antara pengguna mereka. Peneliti membahas strategi-strategi yang telah digunakan, termasuk kampanye kesadaran, pemberdayaan kelompok minoritas, dan promosi dialog antarbudaya. Melalui analisis ini, peneliti menyampaikan pemahaman yang lebih dalam tentang bagaimana penggunaan yang cerdas dan strategis dari platform media sosial dapat berkontribusi secara signifikan dalam memperkuat kebhinekaan dalam masyarakat digital saat ini.Abstrak ini menyajikan sebuah tinjauan tentang peran yang dimainkan oleh platform media sosial dalam memfasilitasi proses pembangunan kebhinekaan dan kesadaran multikultural di era digital yang semakin terkoneksi. Strategi-strategi yang dibahas termasuk kampanye kesadaran, pemberdayaan kelompok minoritas, dan promosi dialog antarbudaya. Hasil pembahasan menyoroti pentingnya penggunaan yang cerdas dan strategis dari platform media sosial dalam memperkuat kebhinekaan dalam masyarakat digital saat ini. Dengan demikian, artikel ini memberikan pemahaman yang lebih dalam tentang bagaimana platform media sosial dapat berkontribusi secara signifikan dalam memperkuat kebhinekaan dan kesadaran multikultural di era digital.
Abstract:Learning motivation is the drive that encourages individuals to remain enthusiastic about learning. Previous research has explained various forms of motivation, such as internal and external motivation. One aspect of internal…
ernal motivation is self-awareness or Mindfulness. However, research on Mindfulness as a factor influencing learning motivation, particularly in Generation Z, is still quite limited. Therefore, this study aims to examine the role of Mindfulness in enhancing learning motivation in Generation Z. This research uses purposive sampling to select samples that meet the research criteria. The participants involved are Generation Z individuals aged between 12 and 27 years, residing in Banten, and currently enrolled as active students. To measure the level of learning motivation, the Academic Motivation Scale (AMS) is used, while the Five Facet Mindfulness Scale (FMMQ-10) is used to measure the level of Mindfulness. The results of the study show a significant positive relationship between Mindfulness and learning motivation, with a regression coefficient of 0.152. This means that the higher an individual's level of Mindfulness, the higher their learning motivation will be. These findings suggest that Mindfulness can play an important role in improving learning motivation, especially when applied alongside other supporting factors such as social support, emotional regulation, and a conducive learning environment. This study provides evidence that a Mindfulness-based approach has the potential to be applied in strategies to enhance learning motivation. Therefore, the development of programs integrating Mindfulness practices into students' daily lives, particularly among Generation Z, could be an effective step in improving the quality of their learning experience.