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All Journal JIPMat (Jurnal Ilmiah Pendidikan Matematika) Journal of Economics and Management Scienties
Ramlah Ramlah
Universitas Tadulako
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences

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ANALISIS KESALAHAN SISWA DALAM MENYELESAIKAN SOAL PENJUMLAHAN DAN PENGURANGAN PECAHAN DI KELAS VII SMPN MODEL TERPADU MADANI Ramlah Ramlah; Sudarman Bennu; Baharuddin Paloloang
JIPMat Vol 1, No 2 (2016)
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/jipmat.v1i2.1245

Abstract

Tujuan penelitian ini adalah untuk mendeskripsikan jenis-jenis kesalahan yang dilakukan oleh siswa di kelas VII SMPN Model Terpadu Madani dalam menyelesaikan soal penjumlahan dan pengurangan pecahan. Jenis penelitian ini adalah penelitian kualitatif. Subjek penelitian ini adalah 3 siswa yang diambil dari 25 siswa kelas VII Lamalonda. Hasil penelitian menunjukkan bahwa kesalahan-kesalahan siswa yaitu kesalahan konseptual dan kesalahan prosedural. Kesalahan konseptual yang dilakukan oleh siswa meliputi (1) kesalahan  konsep yaitu kesalahan  mengubah bentuk bilangan bulat menjadi pecahan dan kesalahan menjabarkan pecahan negatif; (2) kesalahan fakta yaitu kesalahan tidak menuliskan tanda negatif pada hasil pengurangan yang seharusnya bernilai nagatif dan kesalahan penulisan operasi hitung dan (3) kesalahan prinsip yaitu kesalahan menentukan pecahan senilai dan kesalahan menjumlah atau mengurangkan bilangan bulat dengan pecahan. Sedangkan kesalahan prosedural yang dilakukan oleh siswa meliputi (1) kesalahan operasi hitung; (2) kesalahan menyederhanakan pecahan; (3) kesalahan prosedur tidak lengkap dan (4) kesalahan mengerjakan sembarang.
Analisis Dampak ESOP Terhadap Kinerja Keuangan dan Produktivitas Karyawan PT BRI di BEI 2020-2024 Ramlah Ramlah; Sugianto Sugianto; Fikry Karim; Ilham Pakawaru
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.469

Abstract

This study examines the impact of the Employee Stock Ownership Plan (ESOP) on the financial performance and employee productivity of PT Bank Rakyat Indonesia (Persero) Tbk during the 2020-2024 period. The primary objective is to evaluate how equity-based compensation serves as a strategic tool for corporate governance and human capital optimization in the Indonesian state-owned banking sector. Using a quantitative descriptive approach, the study utilizes secondary data sourced from the company’s audited annual reports. Financial performance is measured through Return on Assets (ROA) and Return on Equity (ROE), while employee productivity is assessed using operating revenue per employee. Data analysis was conducted via descriptive statistics and trend analysis to observe longitudinal shifts. The results indicate that financial performance remained robust and stable, with ROA averaging 2.39% (SD=0.82%) and ROE averaging 14.93% (SD=4.66%), thereby confirming H1. Furthermore, employee productivity showed a significant upward trajectory, increasing by 96.90% from Rp334.12 million in 2020 to Rp658.02 million per employee in 2024, confirming H2. In conclusion, the findings provide strong empirical support for Agency Theory and Human Capital Theory, suggesting that ESOP effectively aligns employee interests with shareholder goals, particularly during the post-pandemic recovery phase. This study implies that ESOP is a viable mechanism for maintaining competitive advantage in large-scale financial institutions.
Co-Authors Baharuddin Paloloang Fikry Karim Ilham Pakawaru Sudarman Bennu Sugianto Sugianto