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All Journal Spizaetus: Jurnal Biologi dan Pendidikan Biologi Jurnal Intelek Insan Cendikia
Putri Yasmin
Universitas Negeri Medan
Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Perubahan Struktur Keuangan Melalui Pendekatan Tren dan Proporsi Pada PT. Astra Agro Lestari Periode 2020-2024 Daffany Viroza; Putri Yasmin
Jurnal Intelek Insan Cendikia Vol. 3 No. 04 (2026): April 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menganalisis perubahan struktur keuangan pada PT Astra Agro Lestari Tbk selama periode 2021-2024 dengan menggunakan pendekatan analisis tren dan proporsi (common size). Metode yang digunakan adalah kuantitatif deskriptif dengan data sekunder berupa laporan keuangan tahunan perusahaan. Hasil penelitian menunjukkan bahwa struktur keuangan perusahaan mengalami fluktuasi, terutama pada komponen aset dan liabilitas, di mana total aset menurun setelah mengalami peningkatan pada tahun 2022 dan aset lancar menurun hingga tahun 2023 sebelum meningkat kembali pada tahun 2024. Sementara itu, proporsi liabilitas terhadap total aset mengalami penurunan secara konsisten dan proporsi ekuitas meningkat, yang menunjukkan kecenderungan perusahaan lebih mengandalkan pendanaan internal. Secara keseluruhan, struktur keuangan perusahaan mengarah pada kondisi yang lebih konservatif dan stabil dengan tingkat leverage yang menurun serta dominasi ekuitas yang semakin kuat.
Eksplorasi Keterlaksanaan Model Problem-Based Learning pada Pembelajaran Biologi Kelas XI di SMA Negeri 6 Medan Putri Yasmin; Widya Arwita
Spizaetus: Jurnal Biologi dan Pendidikan Biologi Vol 7 No 2 (2026): Spizaetus: Jurnal Biologi dan Pendidikan Biologi
Publisher : Program Studi Pendidikan Biologi, FKIP, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55241/spibio.v7i2.710

Abstract

This study aims to examine the implementation of the Problem-Based Learning (PBL) model in Grade XI biology learning at SMA Negeri 6 Medan. This study employed a qualitative case study approach involving one biology teacher and students of Class XI Merdeka 1. The focus was on the application of PBL syntax in classroom practices. Data were collected through document analysis, classroom observations, and questionnaires administered to both the teacher and students. Data validity was ensured through technique and source triangulation, while data analysis was conducted through data reduction, data display, and conclusion drawing. The findings indicate that PBL was systematically planned through teaching modules aligned with the Merdeka Curriculum. In practice, learning was generally implemented as planned and received positive responses, particularly in individual and group investigation activities, although several aspects were not yet fully optimal. Students demonstrated active participation and collaboration. However, challenges were identified in scientific communication skills, reflective activities, and assessment practices that were not fully aligned with the initial planning, which may limit the development of higher-order thinking skills. Overall, PBL shows potential to support students’ critical thinking and collaboration, although the findings are limited to this context and should not be generalized.
Co-Authors Daffany Viroza Widya Arwita