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Gender Diversity Terhadap Creative Accounting dengan Komite Audit Sebagai Variabel Moderasi: Bukti Empiris dari Perusahaan Manufaktur Indonesia Periode 2019 – 2022 Hidayat, Riyan
Indonesian Journal of Auditing and Accounting Vol 1 No 1 (2024): Januari 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i1.70

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan gender diversity terhadap creative accounting dengan komite audit sebagai variabel moderasi. Analisis data penelitian ini dilakukan menggunakan analisa Warp PLS. Sampel pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2022 dengan pengambilan sampel secara purposive sampling dengan menggunakan kriteria tertentu, dimana sampel penelitian sebanyak 120 perusahaan. Hasil penelitian ini menunjukkan bahwa variabel gender diversity dan ukuran perusahaan berpengaruh terhadap creative accounting dan komite audit mampu memediasi pengaruh variabel gender diversity dan ukuran perusahaan berpengaruh terhadap creative accounting.

Numeracy skills students profile of Riau Province: content and construct instrument-based Riau culture and evaluation results Andrian, Dedek; Nofriyandi, Nofriyandi; Wahyuni, Reni; Loska, Febri; Nurhalimah, Siti; Amir MZ, Zubaidah; Risnawati, Risnawati; Maisaroh, Siti; Dacara, Editha; Hidayat, Riyan
International Journal of Evaluation and Research in Education (IJERE) Vol 14, No 6: December 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v14i6.33426

Numeracy is an important ability of students and a foundation for future success. This research aimed to develop instruments, evaluate, and compare students’ numeracy skills of 12 regencies of Riau Province, Indonesia. The research population was every junior high school student in Riau Province with 260,787 students. The research sample is made up of some students who were taken by multiple random sampling of 1,193 students. The data collection technique of this research was the survey approach, with the main instrument being a multiple-choice test. Eight analysis data were used in this research: content validity, Cronbach alpha reliability, confirmatory factor analysis (CFA), reliability construct, descriptive, and one-way ANOVA. The content validity analysis showed that 4 items have to be revised because of the ambiguous sentences. Cronbach alpha reliability was acquired at 0.872 with the accepted category. CFA analysis showed 19 indicators as constructs were valid categories. Overall, the numeracy skills of 12 regency students of Riau Province were not a good category. One-way ANOVA analysis showed there was a significant difference in students’ numeracy skills between 12 districts in Riau Province, with a significant value of 0.000.

Revisiting Curriculum Approaches and Operational Designs in Islamic Boarding Schools for Student Readiness in the Industrial Revolution 4.0 Era Supratama, Riky; Wahyuni, Dina Auliatil; Layalin, Nurhuda Alfina; Hidayat, Riyan
Innovative Journal of Educational Research and Insights Vol. 2 No. 4 December 2025: Innovative Journal of Educational Research and Insights
Publisher : PT Mutiara Bustan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze the operational curriculum of Islamic boarding schools in dealing with the needs of students in the era of the Industrial Revolution 4.0, with a focus on the approach and design of the curriculum. In the context of Islamic boarding schools, the use of information technology is still limited, so it is necessary to rearrange the curriculum to adapt to the challenges of the evolving times. This study raises questions about the challenges of pesantren in facing the needs of students in the era of the Industrial Revolution 4.0, the suitability of the approach of the pesantren operational curriculum to the needs of students, and the suitability of the design of the pesantren operational curriculum with the needs of students in the era of the Industrial Revolution 4.0. The research method used is qualitative with a library research approach. The results of the analysis are expected to provide an overview of the quality of the pesantren curriculum in facing the challenges of the ever-evolving times. This research is expected to contribute to improving the quality of pesantren education in the era of the Industrial Revolution 4.0.

Klasifikasi Wine Quality Menggunakan Support Vector Machine (SVM) Ar Rasyid, Abdul Hafizh; Song, Fabian Jason; Lonek, Nurul Azizah; Hidayat, Riyan; Rosyani, Perani
AI dan SPK : Jurnal Artificial Intelligent dan Sistem Penunjang Keputusan Vol. 3 No. 2 (2025): Jurnal AI dan SPK : Jurnal Artificial Inteligent dan Sistem Penunjang Keputusan
Publisher : CV. Shofanah Media Berkah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penilaian kualitas wine selama ini masih banyak bergantung pada evaluasi subjektif oleh panel ahli, yang berpotensi menimbulkan ketidakkonsistenan hasil. Penelitian ini bertujuan untuk mengembangkan sistem klasifikasi kualitas wine secara otomatis dengan memanfaatkan algoritma Support Vector Machine (SVM). Dataset Wine Quality Red yang bersumber dari UCI Machine Learning Repository digunakan sebagai objek penelitian, terdiri dari 1.599 data dengan 11 atribut fisikokimia. Tahapan penelitian meliputi proses standarisasi data menggunakan StandardScaler, pemodelan SVM dengan kernel Linear, Radial Basis Function (RBF), dan Polynomial, serta optimasi hyperparameter melalui Grid Search dan validasi silang 5- fold. Hasil pengujian menunjukkan bahwa kernel RBF dengan parameter optimal (C=100, gamma=0.1, dan class_weight='balanced') menghasilkan performa terbaik dengan akurasi sebesar 66,88%, nilai precision macro 0,519, recall macro 0,529, serta F1-score macro 0,514. Optimasi parameter dan penskalaan fitur terbukti mampu meningkatkan kinerja model secara signifikan. Dengan demikian, SVM berpotensi menjadi pendekatan yang efektif dalam mendukung klasifikasi kualitas wine secara objektif dan konsisten.

Development of Critical Thinking Instruments and Student Curiosity in Number Theory Course Zetriuslita; Rezi Ariawan; Damar Rais; Riyan Hidayat
Kreano, Jurnal Matematika Kreatif-Inovatif Vol. 16 No. 2 (2025): Kreano, Jurnal Matematika Kreatif-Inovatif
Publisher : UNNES JOURNAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/kreano.v16i2.14734

This study aims to develop and test the validity and reliability of instruments that can measure critical thinking and curiosity of students in Number Theory course. This research is Research and Development (R&D) with ADDIE model, which consists of 5 stages, namely: analysis, design, development, implementation and evaluation. Data was collected from students who had taken the Number Theory course 40 students and 5 lecturers as expert validators. The instruments developed are in the form of tests and questionnaires consisting of several main indicators for each construct measured. Data collection instruments in the form of critical thinking test validation sheet and curiosity attitude with Likert scale. Data analysis techniques using inferential statistical analysis, namely by testing validity and reliability using the Q-Cochran statistical test . From the results of validation from experts about the validity of the construct and content obtained. The results showed that for construct validity obtained Asymp. Sig = 0.144 greater than α = 0.05, thus H0 is accepted and H1 is rejected and for content validity obtained Asymp. Sig = 0.287 is greater than α = 0.05, thus H0 is accepted and H1 is rejected, it is concluded that the students' mathematical critical thinking instrument is valid. The results of the validity and reliability test to students were obtained. For five test, all of them valid because rxy ≥ rkritis = 0.203. For the reliability of the question, it was obtained R11 = 0.807 and rkritis = 0.203, meaning R11 ≥ rkritis, the conclusion is that the question is reliable and has a very high reliability. For the curiosity questionnaire, the validity of the items by looking at the Corrected Item-Total Correlation. If there is an item whose value is below 0.2, it is said that the item is invalid. Of the 40 items, it can be said that all are valid because the Corrected Item-Total Correlation value is above 0.2 and for reliability, Cronbach's Alpha is obtained at 0.91 ≥ 0.05, which shows that the questionnaire instrument is reliable and has a very high category. The results showed that the critical thinking instrument and curiosity questionnaire are valid and reliable. This instrument can provide information about improving critical thinking skills and curiosity attitudes of students in Number Theory courses and the results can provide a basis for further research on the relationship between critical thinking, curiosity, and learning outcomes in mathematics or other disciplines. Abstrak Penelitian ini bertujuan untuk mengembangkan dan menguji validitas dan reliabilitas instrumen yang dapat mengukur kemampuan berpikir kritis dan rasa ingin tahu mahasiswa pada mata kuliah Teori Bilangan. Penelitian ini merupakan penelitian dan pengembangan (R&D) dengan model ADDIE, yang terdiri dari 5 tahap, yaitu: analisis, desain, pengembangan, implementasi, dan evaluasi. Data dikumpulkan dari mahasiswa yang telah mengambil mata kuliah Teori Bilangan sebanyak 40 mahasiswa dan 5 orang dosen sebagai validator ahli . Instrumen yang dikembangkan berupa tes dan angket yang terdiri dari beberapa indikator utama untuk setiap konstruk yang diukur. Instrumen pengumpulan data berupa lembar validasi tes kemampuan berpikir kritis dan angket sikap rasa ingin tahu dengan skala Likert. Teknik analisis data menggunakan analisis statistik inferensial, yaitu dengan melakukan uji validitas dan reliabilitas dengan menggunakan uji statistik Q-Cochran Hasil penelitian menunjukkan bahwa untuk validitas konstruk diperoleh nilai Asymp. Sig = 0,144 lebih besar dari α = 0,05, dengan demikian H0 diterima dan H1 ditolak dan untuk validitas isi diperoleh nilai Asymp. Sig = 0,287 lebih besar dari α = 0,05, dengan demikian H0 diterima dan H1 ditolak, maka disimpulkan bahwa instrumen berpikir kritis matematis siswa valid. Untuk reliabilitas soal diperoleh R11 = 0,807 dan rkritis = 0,203, berarti R11 ≥ rkritis, kesimpulannya soal tersebut reliabel dan memiliki reliabilitas yang sangat tinggi. Untuk kuesioner rasa ingin tahu, validitas item dengan melihat Corrected Item-Total Correlation. Jika ada item yang nilainya di bawah 0,2 maka dikatakan item tersebut tidak valid. Dari 40 item, dapat dikatakan semua valid karena nilai Corrected Item-Total Correlation di atas 0,2 dan untuk reliabilitas diperoleh Cronbach's Alpha sebesar 0,91 ≥ 0,05 yang menandakan bahwa instrumen kuesioner tersebut reliabel dan memiliki kategori sangat tinggi.Hasil penelitian menunjukkan bahwa instrumen berpikir kritis dan kuesioner curiosity adalah valid dan reliabel dan dapat digunakan dalam mata kuliah teori bilangan. Hasil penelitian ini dapat menjadi dasar untuk penelitian lebih lanjut mengenai hubungan antara berpikir kritis, curiosity, dan hasil belajar matematika atau disiplin ilmu lainnya.

The Intervention of Mathematical Problem-Solving Model on the Systems of Linear Equation Material: Analysing its Impact on Increasing Students' Creative Thinking Hidayat, Riyan; Evendi, Erpin
International Journal of Essential Competencies in Education Vol. 1 No. 2 (2022): December
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ijece.v1i2.1069

Students' difficulties in their experiences of the mathematics learning process are when systems of linear equations are integrated with real-world cases in everyday life. Students’ logical thinking is not strong enough to solve the problems presented. Finally, ways of creative thinking are needed as a basis for attaining learning competencies in the teaching materials of linear equation systems. On the one hand, an appropriate learning model is needed to encourage students' creative thinking. Therefore, this study aims to intervene in a mathematical problem-solving model on the linear equations system and analyze its impact on improving students' creative thinking abilities. To attain the research aims, a simple experimental method was applied with a one-group pre-post-test design. A valid essay test instrument was employed to measure students' creative thinking in the four aspects of creative thinking (fluency, flexibility, originality, and elaboration). Creative thinking data collected (pre-post-test) were then analyzed descriptively and statistically. The results of the study indicate that the model of solving mathematical problems in the materials of linear equation systems has a significant impact on improving students' creative thinking abilities. This finding becomes a reference in its application in the routine of learning mathematics, not only on linear equation systems but on other calculus materials.

IMPLEMENTASI DIGITAL MARKETING DAN DAMPAKNYA TERHADAP BIAYA OPERASIONAL DAN LABA: STUDI KASUS BND DONAT Hidayat, Riyan; Indrayana, Indrayana
Jurnal Nusantara Madani Vol 4 No 3 (2025): Jurnal Nusantara Madani
Publisher : Yayasan Aurora Marifatul Syifa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66071/jnm.v4i3.129

Penelitian ini bertujuan menganalisis implementasi digital marketing serta dampaknya terhadap biaya operasional dan laba pada UMKM BnD Donat. Transformasi digital mendorong UMKM memanfaatkan media sosial sebagai sarana promosi, namun efektivitasnya terhadap kinerja finansial masih beragam. Penelitian menggunakan pendekatan kualitatif dengan studi kasus pada BnD Donat, usaha kuliner rumahan yang memasarkan produk melalui Instagram dan WhatsApp Business. Data diperoleh melalui wawancara mendalam, observasi aktivitas promosi digital, serta dokumentasi penjualan dan biaya operasional sebelum (Juni–November 2024) dan sesudah (Desember 2024–Mei 2025) penerapan digital marketing. Analisis dilakukan secara tematik dengan triangulasi sumber data. Hasil penelitian menunjukkan bahwa setelah penerapan digital marketing, rata-rata omzet bulanan menurun sebesar 17% dan laba menurun 19%. Sementara itu, biaya promosi meningkat delapan kali lipat. Penurunan kinerja finansial dipengaruhi oleh dua faktor utama. Faktor internal berupa keterbatasan pengetahuan pemilik usaha dalam strategi digital marketing menyebabkan promosi belum optimal dan kurang mampu mengonversi audiens menjadi pembeli. Faktor eksternal berupa kondisi low season, yang bertepatan dengan berbagai kebutuhan konsumsi lain masyarakat, turut menurunkan permintaan pasar terhadap produk makanan ringan. Temuan ini menunjukkan bahwa digital marketing pada UMKM mikro tidak selalu menghasilkan peningkatan laba tanpa strategi yang terstruktur dan literasi digital yang memadai. Diperlukan peningkatan kompetensi pelaku usaha serta perencanaan pemasaran yang mempertimbangkan dinamika musiman pasar agar digital marketing dapat memberikan dampak positif terhadap efisiensi biaya dan profitabilitas usaha.

Operationalizing didactical situation-based online learning to support eighth-grade students’ mathematical reasoning and understanding in geometry: Participatory design research Sudirman; Rodríguez-Nieto, Camilo Andrés; Hidayat, Riyan; Isnawan, Muhamad Galang; Pauzan, Muh; Yumiati; Martadiputra, Bambang Avip Priatna; Faizah, Siti
Journal on Mathematics Education Vol. 17 No. 1 (2026): Journal on Mathematics Education
Publisher : Universitas Sriwijaya in collaboration with Indonesian Mathematical Society (IndoMS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22342/jme.v17i1.pp43-68

Mathematics education continues to encounter enduring challenges in fostering students’ mathematical reasoning and conceptual understanding, particularly in geometry, where learning frequently remains procedural and empirically driven. This study reports a participatory design research (PDR) project that operationalized a Didactical Situation–Based Online Learning (DS-OL) approach to enhance eighth-grade students’ mathematical reasoning (MR) and understanding (MU) in the topic of lines and angles. The research involved 120 students and 16 mathematics teachers, implemented through four iterative PDR phases: co-exploration, co-design, iterative implementation, and collaborative analysis. Diagnostic findings from the co-exploration phase indicated a predominance of instrumental understanding and empirically or authority-based reasoning, informing critical design decisions. During the co-design phase, principles from the Theory of Didactical Situations were transformed into online learning components structured around action, formulation, validation, and institutionalization, and were iteratively refined across two implementation cycles. Across these cycles, significant improvements were observed in students’ MR and MU, including marked pre–post gains (mean scores increasing from 65.00 to 83.79; Cohen’s d = 2.60) and shifts toward more deductive reasoning and relational understanding. Framed within a design-based epistemology, these findings are interpreted as design-supported enhancements rather than evidence of causal effectiveness. The study contributes to design-based knowledge by articulating empirically grounded principles for operationalizing didactical situations within online geometry learning environments.

The Intervention of Mathematical Problem-Solving Model on the Systems of Linear Equation Material: Analysing its Impact on Increasing Students' Creative Thinking Hidayat, Riyan; Evendi, Erpin
International Journal of Essential Competencies in Education Vol. 1 No. 2 (2022): December
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ijece.v1i2.1069

Students' difficulties in their experiences of the mathematics learning process are when systems of linear equations are integrated with real-world cases in everyday life. Students’ logical thinking is not strong enough to solve the problems presented. Finally, ways of creative thinking are needed as a basis for attaining learning competencies in the teaching materials of linear equation systems. On the one hand, an appropriate learning model is needed to encourage students' creative thinking. Therefore, this study aims to intervene in a mathematical problem-solving model on the linear equations system and analyze its impact on improving students' creative thinking abilities. To attain the research aims, a simple experimental method was applied with a one-group pre-post-test design. A valid essay test instrument was employed to measure students' creative thinking in the four aspects of creative thinking (fluency, flexibility, originality, and elaboration). Creative thinking data collected (pre-post-test) were then analyzed descriptively and statistically. The results of the study indicate that the model of solving mathematical problems in the materials of linear equation systems has a significant impact on improving students' creative thinking abilities. This finding becomes a reference in its application in the routine of learning mathematics, not only on linear equation systems but on other calculus materials.

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