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All Journal Jurnal Akuntansi Muhammadiyah Jurnal EMT KITA Pendas : Jurnah Ilmiah Pendidikan Dasar GERVASI: Jurnal Pengabdian kepada Masyarakat Akbis: Media Riset Akuntansi dan Bisnis Jurnal Penelitian Ekonomi Akuntansi (JENSI) Didaktik : Jurnal Ilmiah PGSD STKIP Subang Rambideun : Jurnal Pengabdian Kepada Masyarakat International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Literasi: Jurnal Pengabdian Masyarakat dan Inovasi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Cendikia: Jurnal Pendidikan dan Pengajaran Jurnal Inovasi Bisnis Manajemen dan Akuntansi
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Profitability in the Banking Sector: A Case from the State-Owned Banks of Indonesia Maya Sari, Dewi; Mislinawati; Wahyuni, Sri
Jurnal EMT KITA Vol 8 No 1 (2024): JANUARY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i1.1922

Abstract

Finding empirical proof of how asset management, liquidity, and leverage affect the profitability of Indonesian state-owned banks listed on the stock exchange is the aim of this study. The information used comes from SOE annual financial statements from 2016 to 2018. Based on sample selection criteria, a total of 39 firms were identified in this study. Multiple linear regression was used to evaluate the data. Based on the research results, profitability is positively impacted by asset management and liquidity, however leverage has a negative effect.
ANALISIS ASESMEN DIAGNOSTIK NON-KOGNITIF DALAM KURIKULUM MERDEKA KELAS IV SD NEGERI 1 LAMBHEU ACEH BESAR Nurul Fathin; Intan Safiah; Mislinawati
Cendikia: Jurnal Pendidikan dan Pengajaran Vol. 2 No. 3 (2024): Cendikia: Jurnal Pendidikan dan Pengajaran
Publisher : Cendikia: Jurnal Pendidikan dan Pengajaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/cendikia.v2i3.1153

Abstract

Setiap siswa memiliki karakteristik dan keberagaman kebutuhan belajar yang berbeda-beda. Guru perlu mengetahui kebutuhan belajar siswa sesuai dengan minat siswa, gaya belajar dan kondisi sosial. Asesmen diagnostik non-kognitif dapat membantu guru dalam mengetahui kebutuhan belajar siswa melalui pembagian angket. Asesmen diagnotik non-kognitif dilakukan bertujuan untuk mengetahui kondisi sosial, psikologi emosionalnya dan gaya belajar siswa sehingga pembelajaran dapat dirancang sesuai dengan kebutuhan siswa. Permasalahan dalam penelitian ini adalah " Bagaimana Hasil Asesmen Diagnostik Non-Kognitif dalam kurikulum merdeka kelas IV SD Negeri 1 Lambheu Aceh Besar dan Bagaimana Analisis Hasil Asesmen Diagnostik Non-Kognitif dalam kurikulum merdeka kelas IV SD Negeri 1 Lambheu Aceh Besar". Adapun pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan jenis penelitian deskriptif. Penelitian ini dilakukan di SD Negeri 1 Lambheu Aceh Besar dengan subjek sebanyak 29 siswa, diperoleh berbagai respon siswa terhadap minat melalui 6 butir pertanyaan, terdapat 18 siswa gaya belajar visual, 7 siswa gaya belajar auditori, 4 siswa gaya belajar kinestetik dan juga diperoleh berbagai respon siswa terhadap kondisi sosial melalui 7 butir pertanyaan. Hasil dari analisis siswa memiliki minat yang berbeda, siswa lebih dominan bergaya belajar visual, siswa mempunyai kondisi sosial yang baik diketahuinya hasil tersebut dapat dijadikan sebagai dasar guru untuk merancang dan memilih pembelajaran berdiferensiasi: konten, proses dan produk.
Pengaruh Model Problem Based Learning Terhadap Hasil Belajar Siswa Pada Materi FPB dan KPK Di Kelas IV SDN I Paya Dapur Aceh Selatan. Mulyati Haliza; Linda Vitoria; Mislinawati
Cendikia: Jurnal Pendidikan dan Pengajaran Vol. 2 No. 6 (2024): Cendikia: Jurnal Pendidikan dan Pengajaran
Publisher : Cendikia: Jurnal Pendidikan dan Pengajaran

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

Abstract

Dalam pembelajaran Matematika khususnya dalam materi FPB dan KPK terdapat permasalahan yang menyebabkan rendahnya hasil belajar karena pelaksanaan proses pembelajaran yang diterapkan guru masih secara konvensional yaitu pembelajaran yang berpusat pada guru. Penggunaan model pembelajaran pada saat proses belajar mengajar sangatlah penting dikarenakan dengan menggunakan model pembelajaran yang tepat peserta didik dapat memperoleh hasil belajar yang lebih baik. Tujuan penelitian ini untuk mengetahui signifikansi pengaruh model PBL terhadap hasil belajar siswa pada materi FPB dan KPK di kelas IV SDN 1 Paya Dapur Aceh Selatan. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Jenis penelitian yang digunakan adalah eksperimen bentuk design yang digunakan yaitu One Group Pretest-Posttest. Populasi dalam penelitian ini adalah seluruh siswa kelas IV SDN 1 Paya Dapur yang berjumlah 18 siswa. Sampel dalam penelitian ini adalah kelas IV SDN 1 Paya Dapur yang berjumlah 18 siswa. Penelitian ini dilakukan sebanyak 4 kali pertemuan. Teknik pengumpulan data yang dilakukan adalah memberikan soal pretest dan posttest sebanyak 5 butir soal dalam bentuk essay. Teknik analisis data menggunakan bantuan program komputer yaitu SPSS Statistic versi 16 data dapat diuji dengan uji-t berpasangan (Paired Sample t Test) dengan hipotesis Sig > 0,05 maka Ho diterima, dan jika Sig < 0,05 maka Ho ditolak. Berdasarkan hasil perhitungan statistic uji-t berpasangan thitung adalah -8.928 dan Sig 0,000 dari perbandingan tersebut diambil keputusan bahwa Ha diterima dan Ho ditolak, ini berarti dinyatakan bahwa terdapat pengaruh model Problem Based Learning terhadap hasil belajar siswa pada materi FPB dan KPK di kelas IV SDN 1 Paya Dapur Aceh Selatan.
Pengaruh Model Pembelajaran Project Based Learning Tehadap Hasil Belajar IPAS Pada Materi Sistem Pernapasan Dikelas V SD Negeri Lampeuneurut. Rahmia, Fifi; Tursinawati; Mislinawati
Cendikia: Jurnal Pendidikan dan Pengajaran Vol. 2 No. 6 (2024): Cendikia: Jurnal Pendidikan dan Pengajaran
Publisher : Cendikia: Jurnal Pendidikan dan Pengajaran

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

Abstract

Pada pembelajaran IPAS guru dituntut untuk menggunakan model-model yang menarik, yang mampu meningkatkan hasil belajar siswa. Pembelajaran yang hanya berpusat pada guru seringkali menyebabkan siswa merasa bosan, mengantuk, dan tidak aktif selama proses pembelajaran berlangsung. Hal tersebut dapat terlihat dari sikap siswa yang hanya menunggu informasi pengetahuan dari guru saja. Salah satu model yang efektif untuk mengatasi masalah tersebut adalah dengan menggunakan model pembelajaran Project Based Learning. Tujuan penelitian ini untuk mengetahui adanya pengaruh model pembelajaran Project Based Learning terhadap meningkatkan hasil belajar IPAS pada materi sistem pernapasan pada kelas V SD Negeri Lampeuneurut. Metode yang digunakan adalah Kuasi Eksperimen (Quasi Eksperimental). Penelitian ini menggunakan dua kelas sampel, yaitu kelompok eksperimen dan kelompok kontrol.. Hasil rata-rata analisis data kuantitatif menunjukkan ketercapaian hasil belajar siswa pada pretest 61,16 dan posttest 88.33. berdasarkan pengujian Hipotesis statistic dengan Uji-t (∝= 0,05) Penguji menunjukkan hasil bahwa hipotesis yang dihasilkan sebesar < 0.001 yang artinya <0,05. Dengan demikian dari Uji-t tersebut dapat disimpulkan bahwa hipotesis ini terdapat pengaruh Model Project Based Learning terhadap pemahaman konsep siswa kelas VA SD Negeri Lampeuneurut.
STOCK PRICE DYNAMICS OF PALM OIL PLANTATION FIRMS: INSIGHTS FROM CURRENT RATIO, RETURN ON ASSET AND FIRM SIZE Dewi Maya Sari; Mislinawati; Hilmi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1733

Abstract

This study aims to analyze the effect of current ratio, return on asset and firm size on the stock price. The data in this study uses secondary data in the form of financial statements that meet the criteria so that 70 observation of companies were obtained. Data was analyzed using the Multiple Regression Analysis method. The results show that current ratio, return on asset, and firm size postive affect changes in stock prices. The implications of this study are that companies need to manage working capital effectively to ensure adequate liquidity, consider stable or increased dividend policies to attract more investors, and pursue acquisition or expansion opportunities to increase the size of the company, which can overall have a positive impact on market perceptions and stock prices.
DOES LIQUIDITY AND FIRM SIZE AFFECT PROFITABILITY? A PANEL DATA ANALYSIS ON FIRM OF CONSUMER NON-CYCLICAL SECTOR Dewi Maya Sari; Mislinawati
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 3 (2023): May
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i3.868

Abstract

The goal of this study is to examine how profitability is impacted by liquidity and firm size. The data utilized is 214 of observation from the 2016–2020 financial reports of manufacturing companies in the consumer non-cyclical sector. Using return on assets (ROA) as a measure of profitability,current ratio as an indicator of liquidity and total assets as indicator of firm size. Panel data analysis using a fixed effect model approach is the empirical methodology used. The findings indicate that liquidity has a positif impact on profitability, while firm size has a negative impact. This research implied in order to make decisions and implement policies that have an impact on effective production and improved performance of firms, management of the firm must monitor and regulate changes in the value of liquidity and firm size.
Application of Fiscal Reconciliation Towards Corporate Income Tax Calculations in Quality Fried Chicken Financial Reports Emilda Kadriyani; Mislinawati; Muhammad Abthahi; Ramadhan, Rizki; M. Akmal
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 4 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i4.218

Abstract

The purpose of research is to determine the application of Fiscal Reconciliation to the calculation of Corporate Income Tax in the financial statements of Quality Fried Chicken Banda Aceh. This topic was chosen because tax reconciliation is an important part of business tax reporting. The data used in this study are quantitative and qualitative. The data source used in this study is primary data. The results of this study indicate that Quality Fried Chicken Banda Aceh does not prepare its financial statements completely in accordance with Law Number 36 of 2008 concerning Income Tax. This is evidenced by several expense accounts that have not been subject to tax adjustments in the company's financial statements. Quality Fried Chicken Banda Aceh still does not have good evidence. Quality Fried Chicken Banda Aceh must know, understand and follow the development of taxation in Indonesia. Quality Fried Chicken Banda Aceh must also have good records in case of problems or events that are detrimental to the business.
FACTORS AFFECTING THE QUALITY OF REGIONAL FINANCIAL INFORMATION IN THE PIDIE ACEH REGENCY GOVERNMENT Cut Yunina Eriva; Ardian; Meutia Handayani; Mislinawati
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.3871

Abstract

Abstract
UTILIZATION OF DIGITALIZATION AND INNOVATION FOR THE DEVELOPMENT OF MSMES IN THE DIGITAL ERA Diwayana Putri Nasution; Muetia Handayani; Cut Yunina Eriva; Devi Mulia Sari; Mislinawati; Mutia Arfiani; Ardian Ardian; Muhammad Abthahi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.649

Abstract

The purpose of this study is to investigate the role of digitalization and innovation in the growth and development of MSMEs. Digitalization is essential in the global era, where human resources are required to adapt to digitalization developments. Innovation is closely related to digitalization in its optimization. However, in reality, this has not yet occurred comprehensively in various aspects of MSMEs. The background to this research is the many MSMEs that still lack adequate capabilities in terms of digitalization and innovation. The research method employed is a literature review, examining previous studies that analyze the use of digitalization and innovation for the development of MSMEs. The results show that the use of digitalization and innovation has a significant influence on improving MSME development. Indicators and aspects of digitalization are also necessary for more optimal MSME development. The recommendations from this study are the need for collaboration, training, and digital literacy in innovation and digitalization as an effort to develop MSMEs that are globally competitive in the digital era.
PENGGUNAAN PLATFORM PEMBELAJARAN DIGITAL BERBASIS GOOGLE SITES PADA MATERI BERKENALAN DENGAN BUMI KITA KELAS V SD NEGERI GUE GAJAH KAB.ACEH BESAR Sauqi Aulia Hakim; Mislinawati; Suci Fitriani
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.39915

Abstract

In classroom practice, students often struggle to understand the concepts of the lithosphere, hydrosphere, and atmosphere in the topic “Getting to Know Our Earth” due to limited media and suboptimal technological integration. Based on this issue, the study formulates two research problems: (1) how teachers and students engage in learning activities using Google Sites in IPAS lessons on “Getting to Know Our Earth”, and (2) how student learning outcomes are affected after using Google Sites–based media. This study aims to describe instructional activities and student learning outcomes through the use of the Google Sites digital platform. This research employs a descriptive qualitative design involving 20 fifth-grade students of SD Negeri Gue Gajah. Data were collected through activity observations and learning outcome tests. The findings show that Google Sites contributes positively to the learning process. Teacher activities fall into the “good” category, reflected in planning, material delivery, and integration of features such as text, images, videos, hyperlinks, and online worksheets. Student activities are also categorized as good, indicated by active engagement, digital literacy, discussion participation, and independent navigation of content. Student learning outcomes improved, with most learners achieving scores above the minimum KKTP of 75% and demonstrating better understanding of the lithosphere, hydrosphere, and atmosphere. The study concludes that Google Sites is an effective digital learning medium that enhances engagement and learning outcomes in the “Getting to Know Our Earth” IPAS topic.
Co-Authors Annisa Fahira Ardian Ardian Ardian Ardian Cut Faradila Cut Faradilla Cut Yunina Eriva Devi Mulia Sari Dewi Maya Sari Dewi Maya Sari Dini Attar Diwayana Putri Nasution Dwi Sartika Emilda Kadriyani Emilda Kadriyani Eva Herlina Fajria, Annisa Glarian Tri Audi Handayani, Meutia Hasniyati Hilmi Hilmi Hilmi Intan Safiah Kurniawati, Rizki Linda Vitoria Lindawati Lindawati M. Akmal Maya Sari, Dewi Mery Silviana Mohd. Saadi Nurdin Muetia Handayani Muhammad Abthahi Muhammad Abthahi Muhammad Ikhsan Mulyati Haliza Musfirah, Putri Mutia Arfiani Nanda Insyirah Naria Fitriani Novi Mauliza Nurul Fathin Rahmia, Fifi Riza Husaini Rizki Ramadhan Sabarniati, Sabarniati Sauqi Aulia Hakim Sri Wahyuni Suci Fitriani Totok Rudianto Tursinawati Wilzani, Syilmi Zaiturrahmi Zaiturrahmi