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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Mantik Enrichment : Journal of Management Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis International Journal of Social Learning (IJSL) Jurnal Ekonomi International Journal of Applied Finance and Business Studies Society: Jurnal Pengabdian Masyarakat Indonesian Journal of Educational Development (IJED) Journal of Practical Management Studies Jurnal Bisnis Dan Manajemen: Bisman ARTOKULO: Journal of Accounting, Economic and Management Science Get Journal Diakoneo: Jurnal Pengabdian kepada Masyarakat Journal of Business, Accounting and Information Technology
Marianus Hendrilensio Sanga
Politeknik Negeri Kupang, Indonesia
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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ESP, metacognition, and financial reporting practice: The moderating role of learning motivation Yosef Paseli Dheghu; Marianus Hendrilensio Sanga; Resvina Situmorang; Olivia Latumahina; Alini Wora
Indonesian Journal of Educational Development (IJED) Vol. 6 No. 4 (2026): February 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas PGRI Mahadewa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59672/ijed.v6i4.5469

Abstract

This study examines the influence of English for Specific Purposes (ESP) learning and metacognitive learning strategies on accounting students' financial reporting practices, thereby strengthening language-based professional competencies in vocational higher education. The population consisted of 612 third- and fifth-semester accounting students at Politeknik Negeri Kupang, and 239 were selected using proportional stratified random sampling. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that ESP learning does not significantly affect students' financial reporting practice (β = 0.121, t = 1.763), indicating that linguistic improvement alone does not translate into better technical reporting performance. Conversely, metacognitive learning strategies have a strong positive effect (β = 0.367, t = 4.580), indicating that students who plan, monitor, and evaluate their learning are more able to apply accounting concepts accurately. Learning motivation does not moderate the effect of ESP learning (β = 0.020, t = 0.196) nor the effect of metacognitive strategies (β = –0.037, t = 0.477), suggesting that motivation does not alter these relationships. The model explains 41.6% of the variance in students' financial reporting practice, underscoring the dominance of cognitive and self-regulatory processes in shaping competence. The study recommends integrating ESP instruction with strategy-based and practice-oriented learning approaches and suggests future research employing longitudinal or experimental designs.
The Effectiveness of KIP-Kuliah Scholarships on Student Academic Achievement in NTT Province: A Dual-Process Theory Approach to Financial Behavior and Social Environment Marianus Hendrilensio Sanga; Resvina Situmorang; Katarina Derice Hale
International Journal of Social Learning (IJSL) Vol. 6 No. 2 (2026): April
Publisher : Indonesian Journal Publisher in cooperation with Indonesian Social Studies Association (APRIPSI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijsl.v6i2.558

Abstract

Financial behavior of the KIP-Kuliah scholarship is a critical factor in supporting students’ academic success. This study examines dual-process thinking: intuition (Type 1) and rationality (Type 2), and the effectiveness of the KIP-Kuliah scholarship in shaping students’ financial behavior and academic achievement. Using a mixed-methods approach, the study integrates quantitative analysis through Structural Equation Modeling–Partial Least Squares (SEM-PLS) with qualitative interviews to enrich the interpretation of the findings. The results indicate that the KIP-Kuliah scholarship significantly improves academic achievement and encourages more structured financial behavior, with rational decision-making exerting a stronger influence than intuition. However, financial behavior does not mediate the relationship between scholarship effectiveness and academic performance, and the social environment does not moderate the effect of dual-process thinking on financial behavior. The study concludes that the scholarship directly enhances academic outcomes, while rational cognitive processes remain key to effective financial behavior.
The Effect of Liquidity on the Financial Performance of Companies in the Property, Real Estate and Building Construction Sectors Listed on the Indonesia Stock Exchange in 2023 Marianus Hendrilensio Sanga; Resvina Situmorang; Merlinda Friday Seik; Sani Alesya Bangngu; Stefani Petriana Welhelmina Taus
Science Journal Get Press Vol 2 No 1 (2025): January, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/science.v2i1.97

Abstract

The property and real estate sector requires large investments and long business cycles, which requires developers to have solid financial strategies and adequate liquidity. However, the relationship between liquidity and financial performance is still debated, as excess liquidity can indicate inefficiencies. Purpose: analyze the effect of liquidity on financial performance in property and real estate companies listed on the Indonesia Stock Exchange. Methods: A quantitative approach with a descriptive and causal design to measure the relationship between the liquidity and financial performance of property and real estate companies. Secondary data is obtained from the annual financial statements of companies listed on the IDX in 2023, with sampling using a census involving all companies in this sector. Results: The Current Ratio has a significant negative effect on ROA while the Quick Ratio has no effect on ROA. Meanwhile, F-Statistic value shows that liquidity has no effect on financial performance. Implications: The importance of balanced liquidity management to support the profitability and efficiency of the company's operations. Conclusion: Adequate liquidity needs to be optimized without sacrificing the potential for productive investment.
Co-Authors Alini Wora Andrianantenaina, Hajanirina Aryuditha, Verylyanny Budi Suharto, Raden Setya Clara M. Reinamah David Samuel Latupeirissa, David Samuel Dima, Rohani Purnamasari Dioh, Septia Sakalini Handa, Resky Pramudita Hisner Glori Faley Jappy P. Fanggidae Katarina Derice Hale Kefi, Darwin Yopie Made Denny Oktaryana Manafe, Janri.D Martina K Rupa Martina Kaisriani Rupa Merlinda Friday Seik Muni, Wilhelmina Nino, Indawati Jauhar Noble Sam Prince Olivia Latumahina Patrisius Seran, Patrisius Prakoso, Dimas Bagus Raden Setya Budi Suharto Resvina Situmorang Resvina Situmorang Reu, Fransiskus Marlon Sanam, Yefta Sani Alesya Bangngu Situmorang, Resvina Sogen, Skolastika Ananda Queen Stefani Petriana Welhelmina Taus Takena, Rizka Angela Tarigan, Surya Setiadi Titian Jelita Tuka Tuti Setyorini Wilhelmina Muni Wilhelmina Muni Yessi Susan Intan P. Benu Yopie Kefi, Darwin Yosef Paseli Dheghu Yosef Paseli Dheghu