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All Journal JPMS (Jurnal Pendidikan Matematika dan Sains) Jurnal Siasat Bisnis JURNAL BISNIS STRATEGI Jurnal Visi Ilmu Pendidikan Jurnal Hukum IUS QUIA IUSTUM CaLLs : Journal of Culture, Arts, Literature, and Linguistics AL-FALAH : Journal of Islamic Economics Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Syntax Literate: Jurnal Ilmiah Indonesia ARKAVI [Arsip Kardivaskular Indonesia) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Teknologi Pertanian Jurnal Basicedu International Journal of Educational Dynamics (IJEDS) Acintya Journal of Maternity Care and Reproductive Health JURNAL ANSIRU PAI : Jurnal Pengembangan Profesi Guru Pendidikan Agama Islam Global Financial Accounting Journal Al-Azkiya : Jurnal Pendidikan MI/SD Konservasi Hayati Jurnal Pengabdian kepada Masyarakat Nusantara Pedagogika : Jurnal Pedagogik dan Dinamika Pendidikan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian kepada Masyarakat International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Administrasi Pemerintahan Desa J-KIP (Jurnal Keguruan dan Ilmu Pendidikan) Perspektif Hukum PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Jurnal Basicedu Sewagati: Jurnal Pengabdian Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) International Journal on ObGyn and Health Sciences Schrödinger: Journal of Physics Education MEUSEURAYA : JURNAL PENGABDIAN MASYARAKAT (JIMBE) Jurnal Mahasiswa Ilmu Kesehatan MILRev: Metro Islamic Law Review Educandumedia: Jurnal Ilmu Pendidikan dan Kependidikan Jurnal Pengabdian Masyarakat dan Riset Pendidikan MAXIMAL Jurnal Mahasiswa Pendidikan J-SES : Journal of Science, Education, and Studies Jurnal Cerdas Mendidik JURNAL BUANA Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Sukma: Jurnal Pendidikan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi MAFEBIS: Jurnal Manajemen, Akuntansi dan Bisnis

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Author-ID : 413366

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Corporate Social Responsibility and Earnings Management: The Moderating Role of Corporate Governance Wati, Erna; Malik, Abdul Qaadir
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i3.22376

Objective This study investigates the relationship between corporate social responsibility (CSR) and earnings management (EM) with corporate governance (CG) as the moderating variable.Design/methodology This study uses data collected from public companies listed in Indonesia Stock Exchange which include the audited annual reports and published sustaina-bility report during the year 2016 2019. The regression model was used to estimate the co-efficient of EM and CSR.Results This study finds EM has an insignificant negative relationship with CSR and CG as a moderating effect. This indicates that the implementation of CSR in Indonesia does not affect EM with the involvement of CG as moderating variable. CG is playing an important role in monitoring the management so that managers do not override the company interest. Thus, CG has an effort to maintain the stability of interest between the stakeholders and managers.Limitation/Suggestion This study is limited in its sample size resulted from the una-vailability of some annual reports and sustainability reports. The findings of this study has implications for company managers, and shareholders. It assists the company management to develop and implement strategies that will strengthen the CG structure, especially in de-veloping countries, to protect shareholders and increase stock exchange confidence. It also contributes in enhancing the previous literature research on the relationship between CSR and EM moderated by CG by showing how CG can influence the relationship between CSR and EM.

Inheritance Rights of Stepchildren in the Perspective of Compilation of Islamic Law Wati, Erna; Rettina, Tiara
MILRev: Metro Islamic Law Review Vol. 1 No. 2 (2022): MILRev : Metro Islamic Law Review
Publisher : Faculty of Sharia, IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/milrev.v1i2.6208

The presence of a stepchild in a marriage requires a certainty of legal rights for inheritance and bequest division given by parents because of the difference status of stepchild with biological children, the purpose of this journal is to determine the rights of a stepchild in the division of inheritance and bequest division that can be obtained from their parents, especially in terms of the islamic law of inheritance. Method used is normative law research by approaching to reviewing and analyzing the law and positive regulations. The conclusion of this journal is that stepchild is not an heir in the family but reserves the right to inherit by way of will or bequest.

PENGARUH FINANCIAL LEVERAGE, DAN NET PROFIT MARGIN TERHADAP RETURN OF EQUITY PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 Wati, Erna; Arjuniadi, Arjuniadi; Mahrizal, Mahrizal
MAFEBIS: Jurnal Manajemen, Akuntansi dan Bisnis Vol 1, No 1 (2023): MEI 2023
Publisher : Fakultas Ekonomi Universitas Jabal Ghafur, Sigli. Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/mafebis.v1i1.1463

Penelitian ini bertujuan untuk mengetahui pengaruh Financial Leverage dan Net Profit Margin secara parsial dan simultan terhadap Return Of Equity yang terdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder yang di peroleh dari perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Populasi dari penelitian ini yaitu ada 32 perusahaan pada tahun 2015 sampai dengan 2019 yang sampelnya terdiri dari 29 (dua puluh sembilan) perusahaan, sedangkan teknik pengambilan sampel yang digunakan adalah purposive sampling. Analisis data dalam penelitian ini dilakukan dengan menggunakan model regresi linear berganda. Teknik pengujian data yang digunakan dalam penelitian ini meliputi Uji Asumsi Klasik yang terdiri dari uji normalitas, uji autokorelasi, uji multikolinearitas, dan terakhir uji heterokedastisitas. Hasil Penelitian secara simultan menunjukan bahwa nilai Fhitung adalah 6.960 dengan tingkat signifikasi sebesar 0,007a (lebih kecil dari α = 0,05). Hal ini menunjukan bahwa variabel Financial Leverage dan Net Profit Margin secara simultan berpengaruh signifikan terhadap Return Of Equity. Dan juga hasil penelitian secara parsial berdasarkan perbandingan untuk variabel Financial Leverage memperoleh nilai thitung ttabel (0.593 1.97) dengan tingkat signifikasi sebesar 0.561, dapat disimpulkan secara parsial menunjukan bahwa variabel Financial Leverage berpengaruh namun tidak signifikan terhadap Return Of Equity. Berdasarkan juga perbandingan untuk variabel Net Profit Margin memperoleh nilai thitung ttabel (3.716 1.97) dengan tingkat signifikasi sebesar 0.002 dapat disimpulkan secara parsial menunjukan bahwa variabel Net Profit Margin berpengaruh signifikan terhadap Return Of Equity. Kata Kunci: Financial Leverage dan Net Profit Margin Terhadap Return Of Equity

Strengthening transparency and performance: The role of independent commissioners in enhancing CSR disclosure's impact on firm performance Septiany, Sheila; Jurnali, Teddy; Antonia Sim, Cicilia; Suparman, Meiliana; Wati, Erna
Jurnal Siasat Bisnis VOL 30, NO 1 (2026)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol30.iss1.art1

Purpose – This study examines the effects of corporate social responsibility (CSR) disclosure on firm performance measured by Return on Equity (ROE), while examining the moderating role of independent commissioners in strengthen this relationship.Design/methodology/approach – This research uses data obtained from all publicly listed companies on the Indonesia Stock Exchange, comprising 514 firm-year observations from 2018 to 2022. Employing moderated regression analysis model, the study evaluates the direct and moderating effects within the proposed research framework.Findings – The findings reveal that CSR disclosure is positively and significantly related to the firm performance. In addition, independent commissioners are shown to strengthen the relationship, where more independent and objective supervision increases the effectiveness of CSR and attracts investor confidence.Research limitations/implications – This study aggregates CSR disclosure without differentiating its parts and does not account for the features of independent commissioners, such as knowledge or tenure. Future studies should explore these dimensions and conduct comparative or longitudinal studies to enhance the understanding of CSR's impact on financial performance.Practical implications – This study provides guidance for company management to improve CSR strategies by enhancing the oversight quality of independent commissioners. The findings also suggest that policymakers and professional institutions should focus on strengthening the competence and accountability of board members through evaluation frameworks and training programs, to ensure effective governance in CSR practices and long-term firm performance.Originality/value – This study offers a new perspective by examining the moderating role of independent commissioners in the CSR to financial performance relationship in Indonesia, using a more detailed CSR disclosure measure based on the GRI 2021 framework. It provides practical and academic insights into governance and sustainability in emerging markets.

FEMALE OPPRESSION TOWARD FEMALE CHARACTERS IN MARS NEED MOM MOVIE Rahma, Azizatur; Sili, Surya; Wati, Erna
Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Vol 1, No 1 (2017): Edisi Januari 2017
Publisher : Fakultas Ilmu Budaya Universitas Mulawarman

In this study the researcher analyzed the oppression from female character toward other female characters. The researcher only discussed two female characters, Milo’s mother and Gribble’s mother who gained the oppression from Supervisor as another female character because the researcher wanted to prove that oppression could also happen from female to female (same sex). There are two objectifies of the study in this research, to show the forms of oppression which occur toward female characters in Mars Need Mom movie and to analyze how the female characters, experience the oppression that are shaped by another female character in Mars Need Mom movie. The five faces of oppression is a theory that is explained by Irish Marion Young. The theory is related toward the form of oppression which usually occur in the society. This form of oppression somehow called as injustice action that adhere toward people or group because of several reasons, such as class, race and gender. The five faces of oppression are marginalization, exploitation, powerlessness, cultural imperialism and violence. The result of this study are, Milo’s mother got three faces oppression from Supervisor, those three oppression are marginalization, powerlessness and violence. Whereas Gribble’s mother got four faces oppression. The four faces of oppression are exploitation, marginalization, powerlessness, and violence. And the process of oppression that was gained by two mothers firstly which was done by Supervisor (female) was, Supervisor observed them, abducted them and extracted them using solar extraction machine. The different process from both of them is Martians succeed to extract Gribble’s mother, whereas Milo’s mother, the extraction is failed because Milo was successful in saving his mother.Based on those analysis, the researcher concludes that the oppression toward women can be done by women. Therefore, the researcher believes that the oppression toward women is not always caused by gender assumption that male is superior rather than women, but the oppression can be happened due to the power which is had by the perpetrators (men and women) of oppression. Key words: female, oppression, feminism, gender roles

IDENTITY OF TIMO CRUZ CHARACTER THROUGH NEEDS FULFILLMENT IN THE "COACH CARTER" MOVIE Gunawan, Ryanshan; Kuncara, Singgih Daru; Wati, Erna
Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Vol 1, No 3 (2017): Edisi Juli 2017
Publisher : Fakultas Ilmu Budaya Universitas Mulawarman

ABSTRACT This research aimed to find out how Timo Cruz as the main character in Coach Carter movie obtained his real identity by examining the needs Timo Cruz fulfilled using Abraham Maslow's theory of Five Hierarchy of Needs. To begin with, the researcher analyzed the needs that Timo Cruz fulfilled from the first stage to the fifth stage. After analyzing the needs, the researcher then analyzed the four identities from James Marcia's theory. Furthermore, the researcher identified what stage of needs that could be linked up to the identity. The method used in this research was qualitative research. The data were analyzed through Abraham Maslow's theory about Five Hierarchy of Needs and Four Identity Status by James Marcia. The movie was analyzed by the characters’ conversation and dialogue script. The researcher used some steps to collect the data to be examined. In analyzing the data, the researcher was watching the movie several times, comprehended the dialogues and the pictures of the movie related to needs fulfillment and identity of Timo Cruz character. The researcher found the needs of Timo Cruz character based on the Abraham Maslow's theory on five needs; physiological needs, safety needs, social needs, esteem needs and self-actualization needs. The researcher also found the identity of Timo Cruz that focused on four identities; identity foreclosure, diffusion, moratorium and achievement. Afterwards, the researcher explained the most dominant needs like social needs and identity from character Timo Cruz. Key words: needs, identity ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana cara tokoh utama dalam film Coach Carter, Timo Cruz memperoleh identitas sebenarnya dengan mengkaji berbagai kebutuhan yang telah dipenuhi olehnya melalui teori Hirarki Lima Kebutuhan dari Abraham Maslow. Pada langkah awal, peneliti menganalisa kebutuhan-kebutuhan yang telah dipenuhi oleh Timo Cruz mulai tingkatan pertama sampai pada tingkatan kelima. Selanjutnya peneliti menganalisa empat identitas dari teori James Marcia. Pada langkah ini, peneliti mengidentifikasi tingkatan kebutuhan apa yang memiliki hubungan dengan identitas. Metode yang digunakan dalam penelitian ini merupakan penelitian kualitatif. Data yang sudah dikumpulkan kemudian dianalisa menggunakan teori Hirarki Lima Kebutuhan oleh Abraham Maslow dan teori Empat Identitas oleh James Marcia. Percakapan-percakapan para tokoh serta naskah dialog lah yang dianalisa dari film ini. Peneliti menggunakan beberapa cara dalam mengumpulkan data-data untuk dianalisa selanjutnya. Dalam menganalisa data-data tersebut, peneliti telah menonton film ini beberapa kali, kemudian menghubungkan beberapa dialog dan adegan yang ada dalam film Coach Carter dengan pemenuhan kebutuhan dan identitas dari tokoh Timo Cruz. Peneliti menemukan adanya pemenuhan kebutuhan oleh tokoh Timo Cruz berdasarkan teori Lima Kebutuhan Abraham Maslow; kebutuhan fisiologis, kebutuhan rasa aman, kebutuhan sosial, kebutuhan untuk diapresiasi, dan kebutuhan aktualisasi diri. Selain lima kebutuhan tersebut, peneliti juga menemukan identitas Timo Cruz berdasarkan pada empat identitas James Marcia: pengambilan identitas, difusi identitas, penundaan identitas, dan pencapaian identitas. Setelah itu, peneliti menjelaskan kebutuhan yang paling berpengaruh seperti kebutuhan sosial dan identitas dari tokoh Timo Cruz. Kata kunci: kebutuhan, identitas

THE WAY CHINESE-DESCENDENT MOTHERS TEACH CHINESE CULTURE AND THE PRESERVED TRADITIONS IN INDONESIAN-CHINESE MULTICULTURAL FAMILY: A REFLECTION THROUGH THE JOY LUCK CLUB BY AMY TAN Pratiwi, Amalia; Sili, Surya; Wati, Erna
Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Vol 1, No 2 (2017): Edisi April 2017
Publisher : Fakultas Ilmu Budaya Universitas Mulawarman

AbstractSince The Joy Luck Club mainly focuses on Chinese culture, it is acknowledged by people around the world that Chinese culture is rich with the values and history which influences every slide of world history. Although Chinese people are recently residing far away from mainland China, the cultural values they have learned before it will be remained within themselves. To uphold the cultural values and traditions within a Chinese-descendent family, the role of mother is needed. However, since most of the Chinese-descendent families live in multicultural neighborhood with the assimilated cultures—like Indonesia—it is unknown whether the Chinese cultural values and traditions are being preserved or not. This study is focused on the way Chinese-descendent mothers teach the Chinese culture and the preserved traditions of Chinese culture within the family. The mothers from The Joy Luck Club represent the role of Chinese-descendent mother in teaching the children the cultural values. These figures are reflected through the mothers in the two cities of Indonesia, Tarakan and Samarinda, as the representation. There are similarities and differences from the mothers from the novel and the two cities in Indonesia in nurturing the children with their cultural values. It comes from the way each mother teaches their cultural values, especially in teaching integrity and filial piety to the children with the mothers’ own method. Several Chinese cultures and traditions are mentioned and still preserved by the family, both in the novel and inside the Indonesian-Chinese mothers’ families. The Lunar New Year and Moon Festival are the examples of the preserved traditions within the family. The results of these studies will show how valuable the cultural values and traditions are and this study will give a further comprehension in preserving the cultural values within a family. Key words: Chinese culture, Indonesian-Chinese, multicultural, The Joy Luck Club, Amy Tan AbstrakThe Joy Luck Club berfokus pada kebudayaan Cina yang terkenal dengan kekayaan nilai luhur serta sejarahnya yang mempengaruhi sejarah dunia. Meskipun masyarakat Cina saat ini banyak yang bertempat tinggal di luar Republik Rakyat Cina (RRC), nilai budaya mereka dapatkan tetap terjaga. Untuk menjaga nilai kebudayaan dan tradisi di dalam keluarga berketurunan Cina, peran seorang ibu sangat dibutuhkan. Akan tetapi, karena sebagian besar keluarga berketurunan Cina tinggal di lingkungan multikultur dengan budaya yang telah terasimilasi—seperti Indonesia—kita tak mengetahui apakah nilai budaya dan tradisi yang telah dijaga tersebut masih bisa dilestarikan atau tidak. Penelitian ini berpusat pada cara para ibu berketurunan Cina mengajarkan nilai budaya Cina serta mencari tahu apa saja nilai kebudayaan Cina serta tradisi yang masih terjaga di dalam keluarga mereka. Para ibu dari novel The Joy Luck Club merepresentasikan peran mereka dalam mengajarkan nilai kebudayaan serta tradisi tersebut. Mereka akan dibandingkan dengan para ibu yang berasal dari dua kota di Indonesia, yaitu kota Tarakan dan Samarinda, sebagai contoh penelitian. Ada beberapa persamaan dan perbedaan yang didapatkan melalui para ibu dari novel dan dari kedua kota di Indonesia dalam mendidik anak-anaknya dengan nilai budaya tersebut. Hal itu tercermin dari cara setiap ibu mengajarkan nilai integritas dan berbakti kepada yang tua dengan cara mereka masing-masing. Ada beberapa nilai budaya dan tradisi Cina yang disebutkan dan masih dilestarikan oleh keluarga besar mereka, baik dari novel maupun dari dalam keluarga para ibu Indonesia-Cina. Perayaan Tahun Baru Imlek dan Sembahyang Bulan adalah beberapa dari sekian banyak tradisi yang masih terjaga di dalam keluarga Indonesia-Cina. Hasil penelitian ini akan menunjukkan betapa berharganya suatu nilai kebudayaan serta tradisi yang dijalankan serta memberikan pemahaman dalam menjaga budaya dan tradisi di dalam sebuah keluarga. Kata kunci: kebudayaan Cina, Indonesia-Cina, multikultur, The Joy Luck Club, Amy Tan

Change Management and Organizational Performance: A Bibliometric Analysis of Scopus-Indexed Literature Wati, Erna; Wandik, Kandius; Aseanty, Deasy; Anggiani, Sarfilianty
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5399

Change management has emerged as a critical factor in enhancing organizational performance in today’s rapidly evolving business environment. Although extensive research has examined this relationship, existing literature remains fragmented across disciplines, lacking a cohesive understanding of its intellectual structure and thematic evolution. This study employs a bibliometric review of recent Scopus-indexed publications to systematically analyze trends, influential authors and institutions, key research themes, and collaboration patterns in the field. Using PRISMA (Preferred Reporting Items for Systematic Reviews) method, the review aims to uncover how change management practices—particularly those involving digital transformation, agile strategies, and leadership engagement—are associated with performance outcomes. The analysis is expected to reveal dominant research clusters, evolving keywords, and increasing scholarly attention to technology-driven and human-centered change approaches. By synthesizing a decade of research, this study contributes to the academic literature by offering a structured overview of the field’s development and highlighting gaps for future investigation. It also provides practical insights for organizations seeking to implement effective change initiatives aligned with strategic performance goals. The findings will support scholars in identifying future research directions and assist practitioners in applying evidence-based change management strategies across diverse organizational contexts.

Positive Impact of the Local Wisdom Module on the Canang Kayu Musical Instrument: Building the Character of Love for the Homeland Wati, Erna; Kigo, Josephat; Inthaud, Kullawat
Schrödinger: Journal of Physics Education Vol. 5 No. 1 (2024): March
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/sjpe.v5i1.905

Purpose of the study: The aim of this research is to determine the effect of using local wisdom-based modules on students' character of love for their homeland. Methodology: This research adopts a quantitative methodological approach with a quasi-experimental type. This research uses junior high school students who study vibrations, waves and sound as research samples. This study applied two main data collection techniques, namely a love of the country character questionnaire and a response questionnaire. student. Meanwhile, the data analysis technique used in this research is by conducting assumption tests and simple linear regression tests. Main Findings: Based on the results of the data analysis carried out, it was found that there was an influence of the use of local wisdom modules on the character of love for the country, namely an RSquare value of 0.616, which means that 61.6% of the local wisdom modules had an effect on the character of love for the country. There is an influence of the local wisdom module on the character of patriotism, this can be seen from the significance value < 0.05. The significance value obtained is 0.009. Novelty/Originality of this study: The novelty of this research lies in a holistic approach that combines elements of music, culture and the environment in order to build students' character of love for their homeland through a physics learning module based on local wisdom of the Canang Kayu musical instrument. The findings of this research are a physics teaching strategy that is oriented towards ethnophysics.

Pengaruh Metode Brainstorming terhadap Hasil Belajar IPS dan Berpikir Kritis Siswa Kelas V Sekolah Dasar wati, Erna
Jurnal Cerdas Mendidik Vol 5, No 1 (2026)
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/cm.v5i1.27369

Pembelajaran merupakan suatu proses penyaluran informasi atau pesan dari pendidik ke peserta didik yang direncanakan, didesain, dilaksanakan, dan dievaluasi secara sistematis yang dilakukan di sekolah maupun di luar sekolah dimana akan terjadi interaksi antara keduanya. Penelitian kuantitatif adalah metode ilmiah yang berfokus pada pengumpulan dan analisis data berupa angka (numerik) menggunakan teknik statistik Hasil penghitungan data pretest dan posttest ) dari Ha : sig 0,05 artinya terapat perbedaan hasil belajar kelompok eksperimen dan kelompok kontrol (terdapat pengaruh penggunaan metode Brainstorming kemampuan berpikir kritis), makadari hasil output disimpulkan bahwa Ha diterima karena sig 0,05 yaitu 0,00 0,05 artinya bahwahasil belajar siswa kelompok eksperimen yang menggunakan metode Brainstorming pada pembelajaran dapat bepengaruh terhadap kemampuan berpikir kritis mata pelajaran IPS siswa kelas V SD Negeri ketuntasan belajar klasikal sebelum diberikan pembelajaran yang menerapkan model pembelajaran penemuan terbimbing adalah 30% dengan rata-rata 38 Sedangkan untuk ketuntasan belajar klasikal setelah diberikan pembelajaran yang menerapkan metode pembelajaran penemuan terbimbing adalah 100% dengan rata-rata 84,76

Co-Authors Abd, Tengku Mohd. Khairal Adang Effendi Adnan, M. Agung Putra Wijaya Ahmad Guntur Alfianto Aidil, Aidil Amam, Asep Ambyah Atas Aji Anita Antonia Sim, Cicilia APRIYANI, SARI Ariyani, Resty Arjuniadi, Arjuniadi Arsetyo, Yulio Iqbal Cahyo Aseanty, Deasy Asharnie, Shakira Bintara Sura Priambada Budi Harsono Danil Zulhendra Desimaria Panjaitan Endi, Ignasius Novie Endra Yuliawan Eni Setyowati Farhan, M. Anuar Fauziah, Nur Alfi Febriana Sari Fitri, Nur Asyah Adelia Fukor, Iqbal Dzul Gunawan, Ryanshan Habibillah, Asri Qurrata Aini Handoko Karjantoro Hanoselina, Yulia Harahap, Risma Delima Hendri Noviyanto husna, iswaton Idawati Inthaud, Kullawat Iriyani, Meiske Izzatika, Amrina Jawahir Thontowi Josef, Adji Isworo JULIANTO Juni Trisnowati Jurnali, Teddy Kasman, Adi Kigo, Josephat Kristina, Sonia Lastri, Lastri M Asrori, M Mahrizal Mahrizal Malik, Abdul Qaadir marlisa, mira Marziah, Ainal Mayang Widiyanti Merry Ira Yanti Meta Andriyani Moh. Abdul Kholik Ninsix, Retti novera, eka Nurhanurawati Nurhanurawati Nurjanah Octaviana, Fadhila Okta Mawarni Pertiwi, Juma Prasetio, Hendra Pratiwi, Amalia Pribadi , Insan Primadevi, Inggit PUTRI WAHYUNI Putri, Vionanda Aliza Rahma, Azizatur Ratno Abidin Retti Ninsix Rettina, Tiara Riki Lutfhi Utari Risky, Miftahul Safitri, Islamiani Safitri, Juita Dwi Samaliah, Nur Santi Wijayanti Sarfilianty Anggiani, Sarfilianty Sarsiti . Selfina Selfina Selvia Septiany, Sheila SERLY SH, Hendra Shaliha, Diva Dzakyrani Silalahi, Selvy Risma Asmianty Sili, Surya Simanullang, Ester Simanungkalit, Egi Wendi Singgih Daru Kuncara Siti Sunariyati Sonia Kristina Sugiyanto Sugiyanto Sumardi Suparman, Meiliana Supriyadi Supriyadi Syafril, Rizki Tang, Sukiantono Tata, Emilia Dwi Tri Kurniawati, Tri Ulfa, Miftakhul Usman Radiana Wandik, Kandius Wijayanti, Santi Wijoyo, Agung Winna Yanti, Merry Ira Yeti Yulistyawati Yopie, Santi Yuli Handayani Yunita Anggriani Yurni Suasti

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