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                        The Influence of Board of Directors Characteristics on Corporate Financial Distress 
                    
                    Sri Purwaningsih; 
Rista Bintara; 
Siti Sarpingah                    
                     Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI 
                    
                    Publisher : Institut Teknologi dan Bisnis (ITB) Semarang 
                    
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                                DOI: 10.54066/jrea-itb.v3i1.3027                            
                                            
                    
                        
                            
                            
                                
This study is based on complementary proposals between agency theory based on the behavioral characteristics of the board of directors. The research examines whether gender diversity on the board, board size, expertise, and board compensation costs affect the likelihood of financial distress of companies. This research falls into the third stage of TKT measurement, which is the proof-of-concept of functions and/or important characteristics analytically and experimentally. This type of research employs a quantitative approach method with combined time series and cross-sectional data (Panel Data). The data collection technique used is secondary data collection, where data is collected from previously existing data. The sample companies in Indonesia listed on the IDX during the period 2019 to 2022. The data analysis method uses the Eviews 12 analysis tool. Research on the characteristics of the Board of Directors and its impact on the financial distress of companies can provide valuable insights into how corporate practices and financial decision-making contribute to the achievement of sustainable development goals (SDGs-8). Based on the research results, it was found that from all the characteristics of the board of directors measured, the accounting expertise possessed by the board of directors had a negative effect on the Company's financial difficulties. While other characteristics did not affect the Company's financial difficulties.
                            
                         
                     
                 
                
                            
                    
                        PENERAPAN MODEL PEMBELAJARAN PROBELM BASED LEARNING UNTUK MENINGKATKAN MOTIVASI BELAJAR PESERTA DIDIK PADA PELAJARAN IPS DI KELAS 8 SMP KATOLIK SANTA THERESIA MALALAYANG 
                    
                    Lasut, Maria; 
Purwaningsih, Sri; 
Watania, Dolly                    
                     Literacy: Jurnal Pendidikan Ekonomi Vol. 4 No. 2s (2023): Special Isuee 
                    
                    Publisher : Jurusan Pendidikan Ekonomi Fakultas Ekonomi dan Bisnis UNIMA 
                    
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                                DOI: 10.53682/jpeunima.v4i2s.8150                            
                                            
                    
                        
                            
                            
                                
ABSTRAK Tujuan dari penelitian ini adalah (i) Untuk mengetahui gambaran motivasi belajar peserta didik rendah di SMP Katolik Santa Theresia Malalayang (ii) Untuk mengetahui faktor-faktor yang menyebabkan terjadinya motivasi belajar peserta didik rendah (iii) Untuk mengetahui bentuk penanganan motivasi belajar peserta didik rendah. Hasil penelitian memberikan kesimpulan bahwa setelah diterapkan model pembelajaran Problem Based Learning pada pelajaran IPS telah terjadi peningkatan motivasi belajar peserta didik di kelas 8 SMP Katolik Santa Theresia Malalayang. Hal ini menunjukkan bahwa model pembelajaran Problem Based Learning sangat efektif dan efisien dalam meningkatkan motivasi belajar peserta didik pada pelajaran IPS kelas 8 SMP Katolik Santa Theresia Malalayang. Dengan demikian maka penulis merekomendasikan model pembelajaran Problem Based Learning menjadi salah satu model pembelajaran yang inovatif dan kreatif tetap diterapkan di lingkungan persekolahan Santa Theresia Malalayang-Manado. Kata Kunci : Motivasi, Problem Based Learning ABSTRACT The aims of this research are (i) To find out the description of low student learning motivation at Santa Theresia Malalayang Catholic Middle School (ii) To find out the factors that cause low student learning motivation (iii) To find out forms of handling low student learning motivation . The results of the research concluded that after implementing the Problem Based Learning learning model in social studies lessons there had been an increase in students' learning motivation in class 8 of Santa Theresia Malalayang Catholic Middle School. This shows that the Problem Based Learning learning model is very effective and efficient in increasing students' learning motivation in grade 8 social studies at Santa Theresia Catholic Middle School, Malalayang. Thus, the author recommends that the Problem Based Learning model be one of the innovative and creative learning models that continues to be applied in the Santa Theresia Malalayang-Manado school environment. Keywords: Motivation, Problem Based Learning
                            
                         
                     
                 
                
                            
                    
                        PENGARUH MODEL PEMBELAJARAN PROBLEM BASED LEARNING (PBL) TERHADAP HASIL BELAJAR SISWA PADA MATA PELAJARAN EKONOMI KELAS X JURUSAN AKUNTANSI SMKN 1 PAMONA SELATAN 
                    
                    Sabintoe, Merlin; 
Purwaningsih, Sri; 
Mamanua, Steven; 
Manongko, Allen                    
                     Literacy: Jurnal Pendidikan Ekonomi Vol. 4 No. 1s (2023): Special Isuee 
                    
                    Publisher : Jurusan Pendidikan Ekonomi Fakultas Ekonomi dan Bisnis UNIMA 
                    
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                                DOI: 10.53682/jpeunima.v4i1s.8161                            
                                            
                    
                        
                            
                            
                                
ABSTRAK Hasil belajar siswa merupakan output dari proses belajar mengajar. Salah satu masalah dalam pembelajaran di sekolah adalah rendahnya hasil belajar siswa. Hal ini dapat diketahui dari data awal nilai ulangan harian siswa yang masih berada di bawah KKM. Banyak faktor-faktor yang mempengaruhi hasil belajar salah satunya adalah model pembelajaran. Model Pembelajaran Problem Based Learning (PBL)) merupakan model pembelajaran kooperatif (cooperative learning) yang menuntut siswa untuk aktif dan memotivasi siswa supaya dapat saling mendukung dan membantu satu sama lain dalam menguasi materi pelajaran yang dipelajari. Adapun tujuan penelitian ini adalah untuk mengetahui perbedaan hasil belajar ekonomi antara yang menggunakan model pembelajaran PBL dengan model pembelajaran Konvensional pada siswa kelas X Jurusan Akuntansi SMKN 1 Pamona Selatan. Penelitian ini merupakan penelitian eksperimen dengan desain pretest- posttest. Subjek dalam penelitian ini adalah siswa kelas X Jurusan Akuntansi sebagai kelas eksperimen I dan kelas XI Jurusan Akuntansi sebagai kelas eksperimen II, dengan teknik pengolahan data menggunakan uji-t dua arah. Setelah penelitian dilakukan ternyata hasil belajar pada kelas yang menggunakan model pembelajaran PBL 81,14 lebih tinggi dari pada kelas yang menggunakan model pembelajaran Konvensional 76,98. Berdasarkan uji statistik diperoleh thitung 2,4046 dan ttabel 1,9893. Karena nilai thitung > ttabel (2,4046 > 1,9893) berarti maka dapat disimpulkan bahwa Ho ditolak dan Ha diterima. Dari analisis yang telah dilakukan dapat disimpulkan bahwa terdapat perbedaan yang signifikan antara hasil belajar ekonomi yang menggunakan model pembelajaran PBL dengan model pembelajaran Konvensional pada siswa kelas X Jurusan Akuntansi SMKN 1 Pamona Selatan. Kata Kunci: Hasil Belajar, Model Pembelajaran Problem Based Learning (PBL). ABSTRACT Student learning outcomes are the output of the teaching and learning process. One of the problems in learning at school is the low student learning outcomes. This can be seen from the initial data on students' daily test scores which are still below the KKM. Many factors influence learning outcomes, one of which is the learning model. The Problem Based Learning (PBL) learning model is a cooperative learning model that requires students to be active and motivate students so that they can support and help each other in mastering the subject matter being studied. The aim of this research is to determine the differences in economic learning outcomes between those using the PBL learning model and the conventional learning model for class X students majoring in Accounting at SMKN 1 Pamona Selatan. This research is experimental research with a pretest-posttest design. The subjects in this research were class X students in the Accounting Department as experimental class I and class After the research was carried out, it turned out that the learning outcomes in classes that used the PBL learning model were 81.14 higher than in classes that used the conventional learning model, 76.98. Based on statistical tests, tcount is 2.4046 and ttable is 1.9893. Because the value of tcount > ttable (2.4046 > 1.9893) means that it can be concluded that Ho is rejected and Ha is accepted. From the analysis that has been carried out, it can be concluded that there is a significant difference between the economic learning outcomes that use the PBL learning model and the conventional learning model for class X students majoring in Accounting at SMKN 1 Pamona Selatan. Keywords: Learning Outcomes, Problem Based Learning (PBL) Learning Model.
                            
                         
                     
                 
                
                            
                    
                        Science literacy and skills of physics education students by developing a project-technology skills learning model 
                    
                    Fahrudin, Ahmad; 
Maison, Maison; 
Purwaningsih, Sri; 
Marzal, Jefri                    
                     Journal of Education and Learning (EduLearn) Vol 19, No 3: August 2025 
                    
                    Publisher : Intelektual Pustaka Media Utama 
                    
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                                DOI: 10.11591/edulearn.v19i3.21839                            
                                            
                    
                        
                            
                            
                                
This study aims to develop a learning model that can foster science literacy skills by involving ‘the ability to think critically, think creatively, and collaborate skills. Three research questions were asked: i) how to develop learning models to cultivate skills (science literacy, critical thinking, creative thinking, and collaboration); ii) how to validate it; and iii) how critical thinking, creative, and collaboration skills affect science literacy skills. This research uses analysis, design, development, implementation dan evaluation (ADDIE) development design by using validation sheets as data collection instruments: three learning model experts and two lecturers who teach introductory physics courses as practitioners participated in this research. The collected data is analyzed using V-Aiken to determine the level of validity. Overall, the validation results from model development are in the “meet requirements” and “feasible” categories for implementation. The analysis results of the relationship of research variables show that critical thinking, creative thinking, and collaboration directly affect science literacy skills; however, critical thinking and creative thinking skills have a moderate effect on science literacy skills if collaboration skills act as mediation.
                            
                         
                     
                 
                
                            
                    
                        Potensi selada air (Nasturtium officinale R. Br) sebagai antioksidan dan agen anti proliferasi terhadap sel MCF-7 secara in vitro 
                    
                    Rahman, Dewi Rahmayani; 
Rimbawan, Rimbawan; 
Madanijah, Siti; 
Purwaningsih, Sri                    
                     Jurnal Gizi dan Pangan Vol. 12 No. 3 (2017) 
                    
                    Publisher : The Food and Nutrition Society of Indonesia in collaboration with the Department of Community Nutrition, IPB University 
                    
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                                DOI: 10.25182/jgp.2017.12.3.217-224                            
                                            
                    
                        
                            
                            
                                
This study aimed to determine the potential of watercress extract as an antioxidant and antiproliferation against cancer cells in vitro. Cells used in this study were breast cancer culture cells (MCF-7) and vero cells. Watercress was extracted using water solvent and 70% ethanol. Phytochemical test was performed on both types of extract. Toxicity test was measured using BSLT method, assessment of antioxidant activity was measured using DPPH method and inhibitory proliferation in cancer cell was measured using MTT Assay method. Analysis of the data using ANOVA, if there is a significant difference between treatments will be followed up with Duncan test. The results of phytochemical tests showed that watercress extracts had bioactive content namely flavonoids, tannins, saponins, and steroids. The result of BSLT test showed that the strongest extract toxicity was 70% ethanol extract with LC50 value of 406.02 ppm and had the highest antioxidant activity with IC50 value of 102.26 ppm, while proliferation inhibitory test found in MCF-7 breast cancer cells had IC50 value of 1.696 μg / ml and not toxic to vero cells. Result showed that the ethanolic extract of Nasturtium Officinale gave a significant effect on MCF-7 breast cancer cells inhibition (p=0,015) at concentration 50, 400, 800 and 1000 ppm. The mechanism of proliferative inhibition was associated with phytochemical content present in watercress. 
                            
                         
                     
                 
                
                            
                    
                        TEACHER PERCEPTION OF CITIZENSHIP IN SCIENCE LEARNING TOOLS IN UNIFORM STRAIGHT MOTION AND UNIFORMLY ACCELERATED STRAIGHT MOTION 
                    
                    Insani Putri, Fhadira; 
Purwaningsih, Sri; 
Asrial, Asrial                    
                     EduFisika: Jurnal Pendidikan Fisika Vol 10 No 1 (2025): EduFisika: Jurnal Pendidikan Fisika Volume 10 Nomor 1 April 2025 
                    
                    Publisher : Program Studi Pendidikan Fisika FKIP Universitas Jambi 
                    
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                                DOI: 10.59052/edufisika.v10i1.43130                            
                                            
                    
                        
                            
                            
                                
This research aims to analyze teacher perceptions of Citizenship in Science learning tools designed to develop critical thinking skills in physics, specifically for Regular Straight Motion and Regular Changing Straight Motion materials. Using a mixed-method approach with an explanatory sequential design, data was collected from 9 junior high school science teachers through both quantitative questionnaires and qualitative interviews. The research employed purposive sampling to ensure participants had direct experience teaching the relevant physics concepts. Quantitative data was analyzed descriptively while qualitative data was processed using the Miles and Huberman method. Results indicate that teachers perceive the learning tools very positively with an average rating of 90.06%, particularly appreciating the systematic design, content clarity, critical thinking facilitation, and 21st century learning integration. The novelty of this study lies in its explicit integration of Citizenship in Science approaches with critical thinking development in physics education, providing a framework that connects theoretical physics concepts with real-world applications and civic responsibility. This research contributes to understanding the potential implementation challenges and opportunities for innovative physics learning tools in classroom settings. The findings imply that physics education can be enhanced through tools that not only develop conceptual understanding but also foster critical thinking skills necessary for scientific citizenship, though further classroom implementation studies with larger samples are needed to validate effectiveness.
                            
                         
                     
                 
                
                            
                    
                        PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING 
                    
                    Dwi Puspita Sari; 
Sri Purwaningsih                    
                     Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 4 (2023): November 
                    
                    Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis 
                    
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                                DOI: 10.58487/akrabjuara.v8i4.2199                            
                                            
                    
                        
                            
                            
                                
One of the problems faced by multinational companies occurs when determining transfer pricing, many different factors can affect the determination of transfer pricing. This study aims to determine the effect of profitability, tunneling incentives and intangible assets on transfer pricing. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. As a research sample, 15 of 79 companies in the energy sector were taken using a purposive sampling method so that the total observations in this study were 75 observations. The data analysis technique used is multiple linear regression testing using SPSS version 25 software. The result of the analysis in this research showed that profitability and tunneling incentive has negative effect on transfer pricing whilet intangible assets positive effect on transfer pricing. In the determination coefficient test, it shows that profitability, tunneling incentive, and intangible assets variables affect transfer pricing by 34.4%, while the remaining 65.6% is explained by other variables outside of the study
                            
                         
                     
                 
                
                            
                    
                        Board of Directors and Sustainability: Analysis of The Impact of Leadership Characteristics on Environmental Performance in Indonesia 
                    
                    Bintara, Rista; 
Pernamasari, Rieke; 
Purwaningsih, Sri                    
                     Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024): 
                    
                    Publisher : LPPM Universitas Terbuka 
                    
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                                DOI: 10.33830/jfba.v4i2.11840.2024                            
                                            
                    
                        
                            
                            
                                
This study examines the effect of structural and demographic diversity within boards of directors on corporate environmental performance in Indonesia. Board characteristics analyzed include size, female representation, nationality diversity, tenure, and average age. A quantitative method with panel data combining time-series and cross-sectional data was employed. Secondary data were collected from public companies listed on the Indonesia Stock Exchange (IDX) that published environmental performance reports from 2019 to 2022. A purposive sampling method was used to select firms that met specific criteria. Empirical results show that board characteristics overall significantly influence environmental performance. Specifically, board tenure negatively affects environmental performance, while female representation is positively associated with it. Board size and average age show no significant effect. These findings underscore the importance of board composition in shaping sustainable business practices. Companies are encouraged to align with global trends by embedding environmental considerations into strategic decisions. Boards should recognize the urgency of environmental issues, such as climate change, and integrate sustainability into governance frameworks to enhance long-term corporate performance.
                            
                         
                     
                 
                
                            
                    
                        Pelatihan Pemanfaatan Artificial Itelligence dalam Pembelajaran Pada Guru SMA di Kabupaten Batanghari 
                    
                    Pujaningsih, Febri Berthalita; 
Pathoni, Haerul; 
Purwaningsih, Sri; 
Nurhatmi, Jules; 
Rasmi, Dian Pratiwi; 
Alrizal, Alrizal                    
                     Jurnal Serambi Abdimas Vol 6 No 01 (2025): Jurnal Serambi Abdimas 
                    
                    Publisher : Universitas Jenderal Soedirman 
                    
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                                DOI: 10.20884/sa.v6i01.13560                            
                                            
                    
                        
                            
                            
                                
Pelatihan ini bertujuan untuk meningkatkan kesadaran dan pemahaman guru tentang potensi artifisial intelligence dalam pendidikan serta memberikan keterampilan praktis dalam menggunakan alat dan sumber daya artifisial intelligence dalam perencanaan pembelajaran. Metode pelaksanaan pelatihan dilakukan sebanyak empat tahapan antara lain persiapan dan perencanaan, pelaksanaan pelatihan, evaluasi pelaksanaan, dan pelaporan serta refleksi. Peserta pelatihan adalah guru-guru SMA di Kabupaten Batanghari. Hasil pretest menunjukkan bahwa para guru telah mengenal pemanfaatan artifisial intelligence dalam perencanaan pembelajaran, keberminatan untuk menggunakan artifisial intelligence, dan masih belum dapat untuk mempelajari pemanfaatan AI. Hasil posttest menunjukkan bahwa mayoritas para guru telah telah mengetahui pemanfaatan peggunaan AI, cara penggunaan AI secara praktik, dan sangat berminat dalam mengimplementasikan AI dalam perencanaan pembelajaran. Dengan demikin pelatihan ini mampu untuk memberikan pemahaman guru dan mengimplementasi pemanfaatan AI dalam merancang perencanaan pembelajaran yang diharapkan dapat meningkatkan kompetensi guru agar relevan dengan era saat ini.
                            
                         
                     
                 
                
                            
                    
                        Exploring EFL Students' Willingness to Communicate: The Role of Motivation in English Learning 
                    
                    Sri Purwaningsih; 
Alamsyah Harahap                    
                     EduInovasi:  Journal of Basic Educational Studies Vol. 5 No. 2 (2025): EduInovasi:  Journal of Basic Educational Studies 
                    
                    Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor 
                    
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                                DOI: 10.47467/edu.v5i2.8422                            
                                            
                    
                        
                            
                            
                                
This research emphasizes the need for more attention in improving students' confidence in communicating with English as well as exploring other factors that affect students' learning motivation. The purpose of the research is to explore the factors influencing EFL (English as a Foreign Language) students' willingness to communicate (WTC) and their motivation in English communication. The study aims to identify how intrinsic and extrinsic motivations affect students' confidence and participation in speaking activities, ultimately allowing educators to tailor teaching strategies to better meet students' needs. The principal results indicate that students' assessment of their English-speaking ability falls into two main categories based on their scores: those scoring 0-5 (69.23%), who exhibit lower confidence and are hesitant to participate due to fear of mistakes and social anxiety, and those scoring 6-10 (30,76%), who demonstrate higher confidence and are more engaged in class discussions and presentations. This suggests a significant correlation between motivation levels and students' willingness to communicate. The major conclusions drawn from the research highlight the importance of fostering both intrinsic and extrinsic motivation to enhance students' WTC. By creating a supportive learning environment and employing engaging teaching methods, educators can help students overcome their fears and anxieties, thereby improving their communication skills in English. Speaking is one of necessary skill to communicate, so the researcher asserts the things needed to enhance students’ confidence to communicate in English and also to find out the exclude factors which can influence their learning motivation. This research aimed to find out the Factors influencing EFL (English Foreign Language) Students’ Willingness to communicate (WTC) and their motivation in Speaking to do a communication. It explored how intrinsic and extrinsic motivation affect students to be confidence and take a part in the speaking activities. Those actually to help teacher ready with the analysis of the students’ need before delivering the material in EFL class. The finding showed that There are two main categories of students in the English-speaking ability from the assessment given. The first one is scoring 0-5 (69,23%)