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Manajemen Solvabilitas dan Kesehatan Keuangan Perusahaan, Studi Kasus: PT Gudang Garam, Tbk Imaduddin, Muhamad; Hidayat, Ari; Kamil, Musthofa; Sobana, Dadang Husen
BISMA : Business and Management Journal Vol. 3 No. 1 (2025): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v3i1.1614

Abstract

Solvency management is an important aspect of corporate financial management, especially in ensuring the company's ability to meet its long-term obligations. This study analyzes the solvency of PT Gudang Garam by reviewing the capital structure through Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) from 2019 to 2023. The analysis results show that PT Gudang Garam managed the proportion of debt and equity well. DER decreased significantly in 2020, reflecting an improved capital structure, although there were still controlled fluctuations in the following years. DAR also showed stability, reflecting the company's financial balance. For comparison, this study compares PT Gudang Garam's solvency with similar companies, such as PT HM Sampoerna, to provide a broader context. The study also adds data visualization to clarify solvency trends and offers strategic recommendations to improve financial stability.
Chemistry Teachers’ Perspectives on the Implementation of Interdisciplinary Science Projects in Vocational Schools: Challenges and Strategic Solutions Lestari, Devy; Oktiani, Rosi; Lutfianasari, Ulfa; Imaduddin, Muhamad
Jurnal Tadris Kimiya Vol 10 No 1 (2025)
Publisher : Department of Chemistry Education, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jtk.v10i1.37830

Abstract

The integration of interdisciplinary approaches in science education has gained increasing prominence, particularly within vocational school contexts. The research aims to identify the challenges faced by these teachers and to explore potential solutions for improving project-based instruction within the framework of Indonesia’s Merdeka Curriculum. This study investigates the perspectives of chemistry education graduates who are currently implementing interdisciplinary science projects in vocational schools across Central Java, East Java, and the Special Region of Yogyakarta. Employing a qualitative descriptive design, data were gathered from 25 purposively selected participants using an online open-ended questionnaire. Thematic analysis revealed several core challenges: limited pedagogical competence in project-based learning, difficulties in synthesizing natural and social science content, insufficient laboratory infrastructure and teaching materials, and restrictive curriculum policies that constrain instructional flexibility. These issues were especially pronounced among teachers with mono-disciplinary backgrounds in chemistry, who are now required to deliver integrated and contextualized learning. In response, the participants proposed actionable strategies, including training in contextual and project-based methodologies, mastery of interdisciplinary content, enhanced professional collaboration through musyawarah guru mata pelajaran (MGMP)  / subject teacher forums, improved access to instructional resources, and flexible curriculum design. The study highlights the need for comprehensive and systemic support to enhance teachers’ capacity to deliver meaningful and vocationally relevant interdisciplinary science education. The findings provide critical insights for policymakers, curriculum developers, and teacher education institutions aiming to advance the implementation of holistic STEM education in vocational settings.
Local Knowledge-based Citizenship Learning Model to Increase Ecological Awareness in the Indonesia-Malaysia Border Area Moad; Rianto, Hadi; Imaduddin, Muhamad; Nawawi; Nur, Syafrial
Jurnal Kewarganegaraan Vol. 23 No. 1 (2026): March 2026
Publisher : Department of Pancasila and Civic Education, Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jk.v23i1.70289

Abstract

High gap between ecological knowledge and pro-environmental action remains a critical challenge for sustainability, particularly in ecologically sensitive border regions. This study addresses this gap by developing and testing a Civic Ecological Transformation (CET) learning model based on local knowledge to enhance students’ ecological awareness in the Indonesia–Malaysia border region. Using a mixed-methods approach with a sequential exploratory design, the study began with a qualitative exploration (interviews, FGDs, observations) to identify local cultural values, followed by a quantitative phase (one-group pretest-posttest, PLS-SEM) to test the model’s effectiveness. The findings reveal that the integration of local knowledge such as belalek, saprahan, and tepung tawar significantly improves ecological awareness. Path analysis confirms the effect of the CET learning model is fully mediated by this integration of local knowledge. The CET model effectively fosters ecological citizenship and supports the achievement of SDG 4, 13, and 15, contributing a pedagogical innovation for Civic Education rooted in environmental sustainability.