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IMPLEMENTASI PEMBELAJARAN AQIDAH AKHLAK DALAM MEMBENTUK KARAKTER ANAK USIA DINI DI PAUD CENDANA PUTIH Unaeni, Ajeng; Wati, Mirna
As-Sulthan Journal of Education Vol. 3 No. 1 (2026): Januari
Publisher : As-Sulthan Journal of Education

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Character education in early childhood forms the basis for holistic human development. While implementing Aqidah Akhlak learning in early childhood education is considered strategic, there is limited empirical evidence on its models and effectiveness in specific contexts. This study analyzes the implementation of Aqidah Akhlak learning and its contribution to character development at Cendana Putih Kindergarten. Using a qualitative single case study design, data were collected through participant observation, semi-structured interviews with five teachers and seven parents, and document analysis. Data were analyzed using the Miles and Huberman (1994) model. Integrated Aqidah Akhlak learning is implemented through value habituation activities, teacher role modeling (uswah), exemplary narratives (qishah), and a supportive environment. This approach significantly shapes children's character, especially in independence, discipline, respect, and responsibility. Collaboration among schools, families, and communities serves as a key reinforcing factor. Contextual and holistic Aqidah Akhlak learning is effective as a foundation for character education in early childhood. The findings recommend developing locally based modules and structured parenting programs for broader application.

Correlation of Environmental Vocabulary Mastery with News Text Writing Skills of Grade XI Students of SMA Negeri 2 Kinali Wati, Mirna; Ningsih, Ayu Gustia
Jurnal Pembelajaran Bahasa dan Sastra Vol. 5 No. 1 (2026): Januari 2026
Publisher : Raja Zulkarnain Education Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55909/jpbs.v5i1.1218

This study aims to determine the correlation of environmental vocabulary mastery with writing skills of class XI students of SMA Negeri 2 Kinali. This study was conducted at SMA Negeri 2 Kinali on class XI students which was held in January 2026. The population in this study were all class XI students of SMA Negeri 2 Kinali, totaling 169 people and the sample in this study were 34 class XI students taken using random sampling techniques. The instruments used in this study were objective and performance tests. The tool used to analyze the data was a correlational research formula assisted by Microsoft Excel. The mastery of environmental vocabulary in class XI students of SMA Negeri 2 Kinali was in more than sufficient qualifications (75.08). The skills of writing news texts of class XI students of SMA Negeri 2 Kinali were in good qualifications (76.72). Then the correlation of environmental vocabulary mastery with news text writing skills of class XI students of SMA Negeri 2 Kinali was analyzed using the product moment formula. Based on the results of the correlation calculation, the value of rhitung> rtable was 0.944> 0.339. The correlation is positive, which means the relationship between the two variables is parallel, namely the higher the mastery of environmental vocabulary in students, the higher the students' news text writing skills. The results of the hypothesis test show that the t count (16.174) is greater than the t table (2.034). Based on the results of the hypothesis test, it is concluded that H0 is rejected and H1 is accepted. Acceptance of H1 can be interpreted that there is a significant relationship between environmental vocabulary mastery and news text writing skills of class XI students of SMA Negeri 2 Kinali.

Pengaruh Risiko Nilai Tukar terhadap Keputusan Internasional Capital Budgeting pada Investasi Foreign Direct Investment (FDI) Wati, Mirna; Wati, Mirna; Dewi, Selvi Puspita Sari; Dewi, Selvi Puspita Sari; Irawan, Nazwa Rizkina; Irawan, Nazwa Rizkina
Journal of Economic Studies Vol. 1 No. 3 (2026)
Publisher : Riset Anak Bangsa

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Risiko nilai tukar merupakan salah satu faktor utama yang memengaruhi keputusan investasi internasional, khususnya dalam konteks Foreign Direct Investment (FDI). Fluktuasi nilai tukar dapat menciptakan ketidakpastian terhadap proyeksi arus kas dan kelayakan proyek, sehingga menjadi pertimbangan penting dalam International Capital Budgeting. Penelitian ini bertujuan untuk mengkaji secara sistematis bagaimana risiko nilai tukar memengaruhi keputusan International Capital Budgeting pada investasi FDI serta mengidentifikasi strategi mitigasi yang digunakan oleh perusahaan multinasional. Metode penelitian menggunakan Systematic Literature Review (SLR) dengan protokol PRISMA melalui analisis artikel jurnal internasional bereputasi yang diterbitkan dalam rentang tahun 2018-2024. Artikel diseleksi berdasarkan kriteria inklusi dan eksklusi yang telah ditetapkan serta dievaluasi menggunakan pendekatan Critical Appraisal Skills Programme (CASP). Hasil kajian menunjukkan bahwa volatilitas nilai tukar berpengaruh signifikan terhadap evaluasi kelayakan proyek FDI dan mendorong perusahaan untuk mengintegrasikan analisis risiko kurs serta strategi lindung nilai dalam proses International Capital Budgeting. Penelitian ini memberikan kontribusi konseptual dalam memahami peran risiko nilai tukar pada investasi internasional serta implikasi praktis bagi perusahaan dalam pengambilan keputusan investasi global.

Pengaruh Risiko Nilai Tukar terhadap Keputusan Internasional Capital Budgeting pada Investasi Foreign Direct Investment (FDI) Wati, Mirna; Wati, Mirna; Dewi, Selvi Puspita Sari; Dewi, Selvi Puspita Sari; Irawan, Nazwa Rizkina; Irawan, Nazwa Rizkina
Journal of Economic Studies Vol. 1 No. 3 (2026)
Publisher : Riset Anak Bangsa

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Risiko nilai tukar merupakan salah satu faktor utama yang memengaruhi keputusan investasi internasional, khususnya dalam konteks Foreign Direct Investment (FDI). Fluktuasi nilai tukar dapat menciptakan ketidakpastian terhadap proyeksi arus kas dan kelayakan proyek, sehingga menjadi pertimbangan penting dalam International Capital Budgeting. Penelitian ini bertujuan untuk mengkaji secara sistematis bagaimana risiko nilai tukar memengaruhi keputusan International Capital Budgeting pada investasi FDI serta mengidentifikasi strategi mitigasi yang digunakan oleh perusahaan multinasional. Metode penelitian menggunakan Systematic Literature Review (SLR) dengan protokol PRISMA melalui analisis artikel jurnal internasional bereputasi yang diterbitkan dalam rentang tahun 2018-2024. Artikel diseleksi berdasarkan kriteria inklusi dan eksklusi yang telah ditetapkan serta dievaluasi menggunakan pendekatan Critical Appraisal Skills Programme (CASP). Hasil kajian menunjukkan bahwa volatilitas nilai tukar berpengaruh signifikan terhadap evaluasi kelayakan proyek FDI dan mendorong perusahaan untuk mengintegrasikan analisis risiko kurs serta strategi lindung nilai dalam proses International Capital Budgeting. Penelitian ini memberikan kontribusi konseptual dalam memahami peran risiko nilai tukar pada investasi internasional serta implikasi praktis bagi perusahaan dalam pengambilan keputusan investasi global.

PENGARUH GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN SEKTOR BASIC MATERIAL DI BEI Wati, Mirna; Chairunnas, Arnadi; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2825

The objective of this study is to analyze the impact of green accounting and firm size on the performance of companies in the raw materials sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. A quantitative approach using associative methods was applied in this study. Secondary data refers to data that is utilized and obtained from sustainability reports, annual reports, and the PROPER rankings issued by the KLHK. Purposive sampling was the technique used, resulting in a sample of 14 companies and a total of 56 observations. The steps of data analysis using multiple linear regression via software, after passing classical assumption tests including multicollinearity, normality, heterocedasticity, and autocorrelation tests. The results obtained are green accounting has a positive and significant effect on company performance, indicating that better implementation of environmental accounting improves company performance. Firm size also has a positive and significant effect on company performance, suggesting that larger companies have better capabilities in generating optimal performance. Simultaneously, green accounting and firm size have a significant effect on company performance, indicating that both variables jointly contribute to improving company performance. This study implies that companies in the raw materials sector need to make efforts to improve the implementation of green accounting and optimize their resource management practices in order to enhance their sustainability performance. This study can also be used as a source of information for regulators and investors in considering environmental aspects and firm size in decision-making

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