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Training on Developing Virtual Reality–Based Learning Media for the Indonesian Teachers Association (IGI) Pekanbaru Akhmad Suyono; Merlina Sari; Fitri Wulandari; Nabila Khairunnisa
Jurnal Pengabdian Masyarakat Indonesia Sejahtera Vol. 4 No. 4 (2025): Desember: Jurnal Pengabdian Masyarakat Indonesia Sejahtera
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jpmis.v4i4.2833

Abstract

Digital literacy is important in education in the era of Society 5.0, because teachers are required to be facilitators in supporting students to become digital learners. To support the success of students in becoming digital learners, the role of teachers in the use of technology during learning activities also contributes. The existence of these demands makes the use of virtual reality media in the learning environment an alternative that can be done to create learning activities that meet the demands in the Society 5.0 era. The purpose of this service activity is to improve the digital literacy of IGI Pekanbaru. as well as introduce virtual reality-based learning media as a renewable learning media innovation to support student learning activities in the digital era. In this service, the methods include presentation, demonstration, and practice. The results showed that teacher training in making VR learning media can improve their digital literacy. This training can also help teachers create interactive and interesting technology-based collaborative learning media for modern learning.
Implementasi Pedoman Akuntansi Pesantren Dalam Meningkatkan Transparansi Dan Akuntabilitas Keuangan Pada Pondok Pesantren Al-Munawwaroh Bangko Kabupaten Merangin Jambi Fitri Wulandari
Menulis: Jurnal Penelitian Nusantara Vol. 2 No. 4 (2026): Menulis - April
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v2i4.1110

Abstract

Permasalahan pengelolaan keuangan pesantren muncul karena pencatatan dana sering masih sederhana, belum memisahkan sumber dana, dan belum sepenuhnya mengikuti Pedoman Akuntansi Pesantren. Penelitian ini bertujuan menganalisis implementasi Pedoman Akuntansi Pesantren dalam pengelolaan keuangan serta menilai perannya dalam meningkatkan transparansi dan akuntabilitas keuangan pada Pondok Pesantren Al-Munawwaroh Bangko, Kabupaten Merangin, Jambi. Penelitian menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Data diperoleh melalui wawancara dengan bendahara, observasi buku kas, dan telaah dokumen transaksi seperti kwitansi, nota belanja, bukti transfer, tanda terima, serta catatan kas keluar. Hasil penelitian menunjukkan bahwa pencatatan kas masuk dan kas keluar sudah dilakukan, tetapi belum optimal karena dana operasional, infak, pembangunan, dan bantuan belum dipisahkan secara konsisten. Selain itu, kode akun, penomoran bukti, arsip sistematis, dan laporan keuangan lengkap belum diterapkan. Kondisi ini membuat informasi saldo tiap dana belum tersaji rinci. Penerapan pedoman dapat memperjelas sumber dana, penggunaan dana, dan pertanggungjawaban transaksi. Penelitian ini menyarankan pesantren menyusun rekap dana terpisah, daftar akun sederhana, bukti bernomor, laporan kas bulanan, prosedur persetujuan tertulis, dan pendampingan teknis bagi bendahara agar pelaporan lebih tertib, transparan, akuntabel, dan mudah diperiksa periodik rutin.
The Effect of Operating Profit Margin (OPM), Return on Assets (ROA), and Debt-to-Equity Ratio (DER) on Share Prices in Cement Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) Fitri wulandari; Aliah Pratiwi; Nurul Huda
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.535

Abstract

This study examines the effect of Operating Profit Margin (OPM), Return on Assets (ROA), and Debt to Equity Ratio (DER) on stock prices in cement sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research is motivated by the increasing importance of financial performance indicators in influencing investor decisions and market valuation in the manufacturing sector. This study employs a quantitative associative approach using secondary data obtained from the financial statements of three selected companies, namely PT Semen Indonesia (Persero) Tbk, PT Semen Baturaja Tbk, and PT Indocement Tunggal Prakasa Tbk. The sampling technique used is purposive sampling, resulting in 15 observations. Data were analyzed using multiple linear regression with the assistance of SPSS version 26, supported by classical assumption tests. The findings reveal that partially, OPM and ROA have a positive and significant effect on stock prices, indicating that profitability and asset efficiency are key determinants of firm value. In contrast, DER does not have a significant effect, suggesting that capital structure is less considered by investors in this sector. Simultaneously, OPM, ROA, and DER significantly influence stock prices. The coefficient of determination (R²) shows that 42.3% of stock price variation is explained by the model, while the remaining 57.7% is influenced by other factors. These results provide important implications for investors and corporate managers in optimizing financial performance to enhance market value.
The Influence of Principal Leadership and Teacher Career Development on Teacher Performance at MAN 2 Pati in 2025 Sulistiono, Sulistiono; Fitri Wulandari
Comprehensive: Jurnal Ilmu Pendidikan dan Keguruan Vol. 2 No. 2 (2026)
Publisher : Penerbit Presisi Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65118/comprehensive.v2i2.7

Abstract

Teacher performance is a crucial factor in improving the quality of education, necessitating effective principal leadership and sustainable career development. At MAN 2 Pati, the demand for improved learning quality by 2025 necessitates an evaluation of the influence of these two factors. The purpose of this study was to determine the partial influence of principal leadership and teacher career development on teacher performance, as well as the simultaneous influence of principal leadership and teacher career development on teacher performance. The research method used was a quantitative correlational method. Data were collected using a questionnaire, which had been tested for validity and reliability. Prior to the correlation analysis, the data were subjected to prerequisite analysis tests, including normality, linearity, multicollinearity, and heteroscedasticity. Furthermore, product-moment correlation analysis (partial correlation) and multiple correlation analysis were performed. The study population consisted of 75 students, with a saturated sampling technique, so all members of the population were included as respondents. The results showed that principal leadership significantly influenced teacher performance at MAN 2 Pati in 2025, as indicated by a significance value of 0.044 <0.05 with a contribution of 14%. Teacher career development also significantly influenced teacher performance at MAN 2 Pati in 2025, with a significance value of 0.000 <0.05 and a contribution of 43%. Furthermore, both variables, principal leadership and teacher career development, simultaneously influenced teacher performance at MAN 2 Pati in 2025, with a significance value of 0.01 <0.05, and an F-count of 29.838, greater than F-table of 2.7318, and a contribution of 43%. These findings underscore the importance of strong principal leadership and structured career development programs in improving the quality of education.
Co-Authors Aditya Wisnu Agung Haryono Akbar Kurniawan Akhmad Faahim Fannani Akhmad Suyono Akri Winarto Aliah Pratiwi Andhini Alfitri Angga Hergastyasmawan Arliyah Arliyah Astoni Nurdin, Astoni Befika Fitriya Dewi Beti Nurasih Chairul Rizal Cyintia Kumalasari Cyntia Cyntia, Cyntia Della Arianni Syafitri Dewi Sri Kuning Diana Rahmawati Dimas Pramudya Dina Rahmasari Diyah W. Restiyati Eka Purnama Sari Elia Azizah Elin Haerani Ery Safrianti Fania Mutiara Savitri Fatma Yuniarti Fayzha Oktavia Febinnaqiyya Feranita Fitra Kurnia Hartatik Hidratul Iftar Ida Bagus Putu Prajna Yogi Ikhwanisifa Ita Purnama Jessica Laura Septiana Hutagalung Kadek Merry Parwati Kartin Aprianti Kenny Reyza Feranda Khairunnisah Khairunnisah Kharisma Mayang Khasani, Khiban Kurniati La Ode Hasiara Laelie Maratus Sholihah Laksono Trisnantoro Linna Oktaviana Sari Manda Ardianingrum Marhamah Marhamah Mayasari, Nova Merinda Putri Dewi Merlina Sari Meutia Rachmatia Muhammad Khozin Ahyar Muhammad Rexsa Assyarofi Mukaromah, Sabitatul Nabila Khairunnisa Nayunka Rizani Arifah Novi Fitria Hermiati Novia, Sinta Nugorho Nur Susanto Nur Diana Nur Fauziah Nabila Nurhayati Nurirna Sakinah Nurlailli Hidayati Nurul Azizah Azzochrah Nurul huda Nurul Ikhsan Siahaan Puji Darwanti Purwanto Putri Balqis Salsabila Qarlina, Cherly Dwi Rahma Faelasofi, Rahma Rahma Sarita Rahman Cahyadi Rahmatika Kayyis Restu Budi Sulistiyo Retno Twistiandayani Riyan Effendi Robia Astuti Sari Tri Ningsih Setyaningrum, Fitria Sisca Septiani Siswoyo Siswoyo Siti Rahayu Sulistianingsih Sulistianingsih Sulistiono Teguh Kusriyadi Tifani Rizki Dianisa Totok Sasongko Tsabbita Ahmilul Husna Uma Khasanah Khakim Viorentina Bayus Wasita Wasita Wiwik Pudjaningsih Yelfi Vitriani Yulia Wahyuni Yundha Rachmawati Yunita Wisda Tumarta Arif Zaenal Muttaqin Zulfa Zakiatul Hidayah