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Analisis Perbandingan Degree ff Financial Leverage Antara Pt. Japfa Comfeed Indonesia Tbk dan Pt. Charoend Pokphand Indonesia Tbk Saodah, Saodah; Alwi, Alwi
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 1 No. 2 (2023): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v1i2.10

Abstract

This study aims to analyze whether or not there is a difference in the Degree of Financial Leverage between PT. Japfa Comfeed Indonesia Tbk and PT. Charoend Pokphand Indonesia Tbk. The type of research used in this research is comparative research (comparison). Comparative research is used to determine the comparison of the Degree of Financial Leverage between PT. Japfa Comfeed Indonesia Tbk (X1) and PT. Charoend Pokphand Indonesia Tbk (X2). The variable in this study is DFL (Degree of Financial Leverage). The sampling method used was a purposive sampling method, namely taking a sample that was determined previously based on the aims and objectives of the research and the sample in this study was the financial statements at PT. Charoend Pokphand Indonesia Tbk and PT. Charoend Pokphand Indonesia Tbk for 10 years starting from 2012 to 2021. The data analysis used was in the form of a t-test of two independent samples. The results of the analysis show that there is a significant difference in the Degree of Financial Leverage between PT. Japfa Comfeed Indonesia Tbk and PT. Charoend Pokphand Indonesia Tbk, the results of data interpretation can be compared tcount and ttable. If tcount ≥ table, then H0 is accepted and Ha is rejected. So {(2.534) ≥ (2.306)}, then H0 is rejected and Ha is accepted.
Efforts to Develop Fine Motor Skills in Early Childhood in PAUD Kartini, Marga Mulya Village, Sinar Peninjauan District, Ogan Komering Ulu Regency Stiasi, Esti; Saodah, Saodah; Adawiyah, Robi’atul
Journal of Innovation in Teaching and Instructional Media Vol 3 No 1 (2022): Journal of Innovation in Teaching and Instructional Media
Publisher : Yayasan Sembilan Pemuda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52690/jitim.v3i1.703

Abstract

This research has a clear aim, namely to determine the improvement in fine motor skills of children aged 5-6 years through cutting activities. The problems identified in the research are also very relevant and can be the basis for developing more effective learning activities to improve children's fine motor skills. Apart from that, factors such as lack of facilities and infrastructure, as well as the use of inappropriate methods in the learning and teaching process also need to be considered so that learning can run more effectively. This research can make an important contribution to early childhood education and development, especially in improving children's fine motor skills. In the long term, improving children's fine motor skills can have a positive impact on children's learning abilities and cognitive development. Therefore, cutting activities can be an effective way to facilitate the learning process in early childhood.
Manajemen Kurikulum Merdeka dalam Meningkatkan Mutu Pembelajaran Seni Budaya di SDN 22 Talang Kelapa Saodah, Saodah; Putra, Alhadi Yan; Rosani, Meilia
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1480

Abstract

This study investigates the management of the Merdeka Curriculum in enhancing the quality of arts and culture learning at SDN 22 Talang Kelapa, a designated Sekolah Penggerak (Driving School). The research aims to explore the implementation process of curriculum management, identify challenges faced by educators, and propose solutions to overcome these issues. Utilizing a qualitative descriptive approach with data triangulation, researchers collected information through structured interviews, direct observations, and documentation. Participants included school principals, teachers, students, and school committee members. The results reveal that the planning and implementation of the Merdeka Curriculum were carried out effectively through diagnostic assessments, differentiated instruction, and reflective teaching practices. The integration of the Projek Penguatan Profil Pelajar Pancasila (P5) promoted students’ character building, creativity, and engagement in cross-subject learning. However, some obstacles remain, particularly related to limited digital infrastructure, insufficient experience among newly assigned teachers, and incomplete teaching modules on the official platform. To address these issues, the school conducted ongoing professional development programs and fostered collaborative practices among stakeholders. This research underscores the importance of structured curriculum management and sustained teacher support to ensure the successful implementation of the Merdeka Curriculum, ultimately improving the quality of arts and culture education in primary schools.