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ESP-Based English Learning Model for Enhancing Financial Competence among Accounting Students: A Design-Based Research Study Suhaimi, Imam; Hana, Choirul; Sudibyo, Novy Anggraini
Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 12 No. 1 (2026): March
Publisher : LPPM Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v12i1.19346

Abstract

This study aims to design, implement, and evaluate English learning models based on English for Specific Purposes (ESP) to enhance the competencies of finance students in accounting. A Design-Based Research (DBR) approach was employed to ensure the relevance and adaptability of the model through iterative refinement based on field feedback. Analysis of interviews and observations, conducted using thematic analysis, revealed that students experienced difficulties in understanding English terminology in finance, particularly in the contexts of reports, auditing, budgeting, and general financial communication. The developed learning model emphasizes module-based analysis of reports, financial statements, budget preparation, and audit scenarios, incorporating project-based activities that integrate professional skills, language, and contextual understanding. The model was implemented over one semester with 120 students from the Accounting Study Programs of three universities in East Java—Universitas Kahuripan Kediri, Universitas Pembangunan Nasional "Veteran" Surabaya, and Universitas Islam Malang—selected purposively to represent diverse academic and cultural learning contexts. Results indicate a significant improvement in students’ understanding of terminology, financial literacy, communication skills, and English-speaking ability. The statistical analysis showed a highly significant p-value (< .001) and a large effect size (d = 1.21), providing strong empirical evidence that the ESP-Accounting model effectively enhances integrated linguistic and financial competencies. This model can be adapted by other institutions to strengthen collaboration between lecturers and accounting professionals. Research in this area contributes to the advancement of language learning in educational and vocational contexts and enhances graduates’ readiness for the global workforce.
The Effect of Inflation, Exchange Rate and Credit Risk on Banking Profitability in Indonesia (2021 – 2024) Auliana, Rismatur Reza Tri; Hana, Choirul
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.346

Abstract

This study aims to analyze the influence of inflation, credit risk, and exchange rates on banking profitability in Indonesia, which is an important issue in a dynamic economic context.  Measured by ROA with the period 2021-2024 based on Signaling theory. By understanding whether these macroeconomic factors can affect the bank's financial performance. Using quantitative methods, multiple linear regression was conducted through SPSS 16, with secondary data from 11 large conventional banks on the IDX and produced 44 observations. As a result, simultaneously, inflation, exchange rates, credit risk affect banking profitability significantly are shown by the results (F = 3.123, p = 0.036), explaining the 15.4% variation (R² = 0.154; Adjusted R² = 0.106), but only a fraction of the credit risk (t = 2.618, p = 0.012, β = 0.051) was affected. inflation (t = 0.975, p = 0.335) and exchange rate (t = 0.995, p = 0.326) are not. These findings contribute to understanding the importance of risk control in maintaining bank profitability amid uncertain economic conditions, emphasizing the priority of internal credit risk management over external macroeconomic signals in post-pandemic banking stability. The recommendations include stricter supervision of NPLs by the OJK and BI, as well as hedging for exchange rate risks. The conclusions of this study emphasize the need for banks to improve risk management and transparency of financial statements, further research is recommended to examine other factors besides the variables in this study.