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Pelatihan Pengolahan Teh dan Masker Kelor Untuk UMKM Desa Sumber Makmur Edi Hermawan; Akmal; Amal Hayati; Anggriea Ilfa Nanda Sari; Annisa Wardani; Billa Sadina; Bunga Shafira; Ine Ella Viana; Khairunnisa; Muhammad Egy Andara; Nurul Mawaddah; Puty Anggraini; Rizal Efendi; Salma; Shifa Nafisa
SEURAYA Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2024): SEURAYA Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Langsa

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Abstract

Abstract Moringa leaves, with their high nutritional content, have great potential as raw materials for processed products. This research aims to explore the economic potential of moringa leaves through tea and mask processing training for MSMEs in Sumber Makmur Village. The training methods used include demonstration, hands-on practice, and material delivery. The results showed that moringa tea and mask products have good market potential. This training not only increases community income, but also contributes to the economic development of the village. Abstrak Daun kelor, dengan kandungan nutrisi yang tinggi, memiliki potensi besar sebagai bahan baku produk olahan. Penelitian ini bertujuan untuk menggali potensi ekonomi daun kelor melalui pelatihan pengolahan teh dan masker kepada UMKM Desa Sumber Makmur. Metode pelatihan yang digunakan meliputi demonstrasi, praktik langsung, dan penyampaian materi. Hasil penelitian menunjukkan bahwa produk teh dan masker kelor memiliki potensi pasar yang baik. Pelatihan ini bukan saja untuk meningkatkan pendapatan masyarakat, tetapi juga berkontribusi pada pengembangan ekonomi desa.
PENERAPAN METODE SAINS SEDERHANA HUJAN PELANGI DALAM MENINGKATKAN KEMAMPUAN KOGNITIF ANAK USIA 5-6 TAHUN Salma; Fitriah; Kaspul Anwar; Dina Novitasari Nasution; Mardiana
Irfani Vol. 21 No. 2 (2025): Irfani
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/irfani.v21i2.6798

Abstract

Penelitian ini bertujuan untuk meningkatkan kemampuan kognitif anak usia 5-6 tahun melalui Metode Sains Hujan Pelangi di TK Kasih Bunda. Kemampuan kognitif pada usia dini sangat penting dalam membangun dasar berpikir logis, pemecahan masalah, dan pemahaman konsep sains. Metode Sains Hujan Pelangi diterapkan dalam penelitian tindakan kelas (PTK) dengan melibatkan 15 siswa sebagai subjek penelitian. Hasil penelitian menunjukkan bahwa sebelum diberikan tindakan, kemampuan kognitif anak usia 5-6 tahun masih rendah dengan persentase sebesar 29,44%. Setelah penerapan Metode Sains Hujan Pelangi, terjadi peningkatan yang signifikan di setiap tahapan penelitian. Pada siklus I, persentase perkembangan kemampuan kognitif meningkat dari 33,33% (pertemuan I), 43,33% (pertemuan II), hingga 58,89% (pertemuan III). Peningkatan berlanjut pada siklus II, yaitu 69,44% (pertemuan I), 80,00% (pertemuan II), hingga mencapai 89,40% (pertemuan III). Berdasarkan hasil penelitian ini, dapat disimpulkan bahwa penerapan Metode Sains Hujan Pelangi efektif dalam meningkatkan kemampuan kognitif anak usia 5-6 tahun di TK Kasih Bunda. Oleh karena itu, metode ini dapat dijadikan sebagai alternatif pembelajaran sains untuk mengoptimalkan perkembangan kognitif anak usia dini
Systematic Literature Review Pengaruh Kecemasan Matematika terhadap Koneksi Matematis Peserta Didik: Systematic Literature Review: Hubungan Kecemasan Matematika Dan Kemampuan Koneksi Matematis Peserta Didik Handayani, Anita; Hasan; Salma; Dina
Journal of Mathematics Learning Innovation Vol. 5 No. 1 (2026): Journal of Mathematics Learning Innovation
Publisher : Department of Mathematics Education, Faculty of Tarbiyah, Institut Agama Islam Negeri Parepare

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Abstract

Differences in students' affective conditions, particularly math anxiety, are thought to influence mathematical connection skills in linking concepts across topics, disciplines, and everyday contexts. This study aims to analyze the effect of math anxiety on mathematical connection skills and identify variations in mathematical connection skills based on levels of math anxiety. The research method used was a Systematic Literature Review (SLR) with reference to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Data were collected by searching for journal articles indexed in Google Scholar and OpenAlex using the Publish or Perish application for publications published between 2017 and 2026. Articles that met the inclusion criteria were analyzed using content analysis techniques to identify patterns of relationships and variations in research findings. The results of the study showed that mathematical anxiety generally had a significant negative relationship with mathematical connection abilities, where students with low anxiety levels tended to demonstrate better mathematical connection abilities. However, some studies have also found anomalies, namely that students with high math anxiety are able to demonstrate relatively good mathematical connection skills under certain conditions. These findings indicate that the relationship between math anxiety and mathematical connection skills is not always linear and emphasize the importance of considering affective factors in the design of mathematics learning.
PENGARUH STRUKTUR MODAL, CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Salma; Ihsan Burhanuddin, Chairul; Said, Saida
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47087

Abstract

This study aims to analyze the effect of capital structure, capital intensity, and profitability on the Effective Tax Rate (ETR) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. ETR is used as an indicator to measure the actual tax burden borne by the company relative to pre-tax profit. This research employs a quantitative approach with panel data regression analysis. The population encompasses all manufacturing companies listed on the IDX, with 50 companies selected as the research sample through purposive sampling, yielding 250 total observations. Secondary data were obtained from annual financial statements published through the IDX official website and analyzed using EViews software. The results indicate that partially, capital structure (DER), capital intensity (CIR), and profitability (ROA) each have a positive and significant effect on ETR. Simultaneous testing confirms that all three variables jointly have a significant effect on ETR (F-statistic = 36.98, prob. = 0.000). These findings indicate that increases in capital structure, fixed asset intensity, and profitability tend to increase the effective tax burden, consistent with agency theory and the regulatory context of Indonesia’s tax reform. Companies therefore need to optimally manage their financing, asset investment, and earnings performance to achieve tax efficiency.
PENGARUH MODEL PEMBELAJARAN GROUP INVESTIGATION (GI) BERBASIS LOCAL BASED CURRICULUM TERHADAP KEMAMPUAN BERPIKIR KRITIS SISWA DI SMAN 1 PARIAMAN Salma; Wilis, Ratna
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Now Available
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.61394

Abstract

This study aims to describe the implementation of the Group Investigation (GI) learning model based on the Local Based Curriculum approach in Geography learning at SMAN 1 Pariaman, and to examine its effect on students' critical thinking ability. A quantitative approach was used with a quasi-experimental method and a Non-Equivalent Control Group Design. The sample consisted of class XI F6 as the experimental group and class XI F7 as the control group, selected through purposive sampling. Data were collected through pretest and posttest instruments and analyzed using normality tests, homogeneity tests, the Independent Sample t-Test, and N-Gain calculation. The results show that the GI model based on the Local Based Curriculum was implemented in accordance with its syntax, namely identifying topics and forming groups, planning the investigation, carrying out the investigation, preparing and presenting the report, and conducting evaluation and reflection. The model also had a significant effect on students' critical thinking ability, as shown by the average N-Gain score of the experimental class (0.7121, high category) which was higher than that of the control class (0.5121, moderate category). The Independent Sample t-Test result showed a significance value (Sig. 2-tailed) of 0.000 < 0.05, meaning H₀ was rejected and H₁ was accepted.