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Analysis of Financial Performance Using Profitability Ratio Approach at PT Campina Ice Cream Industry TBk for the Period 20222024 Suryati, Suryati; Mursida, Mursida; Mukmainna, Mukmainna; N, Ginaya Anastasya; Pongamangatta, Datu
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 10, No 3 (2025): Social, Cultural and Historical Studies
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v10i3.35254

Abstract

This study aims to analyze the financial performance of PT. Campina Ice Cream Industry Tbk for the period 20222024 using profitability ratios, including Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). The research employs a descriptive quantitative method using secondary data obtained from the companys official financial statements. The results indicate that the companys financial performance has fluctuated over the observed period. The average ROA and ROE were 10.68% and 12.21%, respectivelyboth below the industry benchmark, indicating suboptimal utilization of assets and equity. Similarly, the average OPM and NPM were 13.49% and 10.11%, showing inefficiencies in operational cost control and net profitability. On the other hand, the company demonstrated a relatively strong GPM with an average of 57.57%, suggesting efficiency in managing production costs. Overall, the findings suggest that PT. Campina Ice Cream Industry Tbk needs to enhance its financial efficiency through improved asset management, tighter cost control, and the implementation of more effective marketing strategies to ensure sustainable profitability and competitiveness in the future.
Strategi Kesantunan Bahasa pada Ulasan Konsumen di Marketplace GoFood dalam Konteks Komunikasi Digital Siswanto, Siswanto; Arsul, Muhamad Rizki; Mursida, Mursida; Dwiyanti, Elsa
J-LELC: Journal of Language Education, Linguistics, and Culture Vol. 5 No. 3 (2025): J-LELC: Journal of Language Education, Linguistics, and Culture
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/j-lelc.2025.24913

Abstract

The development of digital technology has created new opportunities for socio-economic interaction, one of which is through consumer reviews on online food applications such as GoFood. This study aims to describe the strategies and principles of politeness in consumer reviews on GoFood. Using a descriptive pragmatic qualitative approach, 100 reviews were selected purposively and analysed using the theories of Brown & Levinson (1987), Culpeper (2011), Herring (2013), and Leech's (2014) politeness principles. The results show variations in the use of politeness strategies. Within the Brown & Levinson framework, Bald on Record dominated (31 utterances), indicating a tendency towards a straightforward style. In Culpeper's strategy, Withhold Politeness (32 utterances) appeared most frequently, showing that criticism was conveyed passively or without politeness markers. Herring's analysis showed that Interaction (41 utterances) was most dominant, confirming the function of reviews as a means of building social relationships. Meanwhile, Leech's principle is dominated by Agreement Maxim (35 utterances), reflecting the influence of a collectivist culture that emphasises agreement and harmony. Overall, GoFood reviews are characterised by a direct and interactive communication style, but are still influenced by Indonesian cultural politeness values that maintain solidarity and social harmony.
PENGARUH KUALITAS PENGAJARAN, FASILITAS BELAJAR, DAN SUMBER BELAJAR TERHADAP PRESTASI BELAJAR SISWA Mursida, Mursida
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 5 No. 2 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v5i2.4727

Abstract

The quality of teaching, availability of learning facilities, and access to learning resources are critical factors influencing student learning achievement. This study investigates the influence of these three variables on the academic performance of students in a selected educational context. A quantitative research design was employed, utilizing a survey method to gather data from a sample of 37 students across several grade levels. The instruments used included structured questionnaires and a standardized achievement test. The data were analyzed using multiple regression analysis to determine the individual and combined effects of teaching quality, learning facilities, and learning resources on learning achievement. Results revealed that teaching quality had the most significant impact, followed by learning resources and learning facilities, all contributing positively to student performance. Collectively, the three variables accounted for 68% of the variance in student achievement, highlighting their combined importance in the learning process. The findings imply that improving teaching quality through professional development programs, upgrading learning facilities, and ensuring access to adequate learning resources are essential strategies for enhancing student outcomes. These results provide valuable insights for policymakers, educators, and school administrators aiming to improve the quality of education and foster better academic achievement. ABSTRAKKualitas pengajaran, ketersediaan fasilitas belajar, dan akses terhadap sumber belajar merupakan faktor penting yang mempengaruhi prestasi belajar siswa. Penelitian ini menyelidiki pengaruh ketiga variabel tersebut terhadap prestasi akademik siswa dalam konteks pendidikan tertentu. Penelitian ini menggunakan desain penelitian kuantitatif dengan menggunakan metode survei untuk mengumpulkan data dari sampel sebanyak 37 siswa di beberapa tingkatan kelas. Instrumen yang digunakan termasuk kuesioner terstruktur dan tes prestasi terstandar. Data dianalisis menggunakan analisis regresi berganda untuk mengetahui pengaruh kualitas pengajaran, fasilitas belajar, dan sumber daya pembelajaran secara individu dan gabungan terhadap prestasi belajar. Hasil penelitian menunjukkan bahwa kualitas pengajaran memiliki dampak yang paling signifikan, diikuti oleh sumber daya pembelajaran dan fasilitas pembelajaran, yang semuanya berkontribusi positif terhadap prestasi belajar. Secara kolektif, ketiga variabel tersebut menyumbang 68% dari varians dalam prestasi siswa, menyoroti pentingnya ketiga variabel tersebut dalam proses pembelajaran. Temuan ini menyiratkan bahwa peningkatan kualitas pengajaran melalui program pengembangan profesional, peningkatan fasilitas pembelajaran, dan memastikan akses ke sumber daya pembelajaran yang memadai merupakan strategi penting untuk meningkatkan hasil belajar siswa. Hasil penelitian ini memberikan wawasan yang berharga bagi para pembuat kebijakan, pendidik, dan administrator sekolah yang bertujuan untuk meningkatkan kualitas pendidikan dan mendorong pencapaian akademik yang lebih baik.
Kemampuan Literasi Membaca Siswa Kelas III SDN 19 Pinggir Kecamatan Pinggir Kabupaten Bengkalis Riau Mursida, Mursida; Azura, Wan; Irasari, Irasari; Muklisa, Ummi
Journal of Sustainable Education Vol. 2 No. 4 (2025): Desember 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/jose.v2i4.441

Abstract

This study aims to analyze children’s reading literacy skills among third-grade students at SDN 19 Pinggir. Reading literacy is a very important foundation in children’s cognitive and academic development, as it serves as the basis for understanding various school subjects. Reading literacy not only includes the ability to recognize letters and words, but also involves comprehension of reading texts, critical thinking skills, and the ability to retell information that has been read, both orally and in written form. This research employed a qualitative approach, with data collection techniques consisting of observation and interviews. The research sample comprised one group of third-grade students at SDN 19 Pinggir, totaling two students. Data analysis was conducted by examining the results of interviews and field notes collected by the researcher during the research process. The findings indicate that students who receive support from a home environment rich in literacy activities, along with guidance from teachers who implement active learning approaches, tend to demonstrate better reading abilities. Therefore, it can be concluded that parental involvement, effective teaching strategies, and the availability of age-appropriate reading materials are important factors in improving reading literacy skills among elementary school students.
Pengembangan Media Pembelajaran (FlashCard) Matematika Berdasarkan Kreativitas Mahasiswa PGMI Azura, Wan; Sari, Ira; Mursida, Mursida
Paedagogie Vol 21 No 1 (2026)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/paedagogie.v21i1.16183

Abstract

The research aims to develop flashcard learning media based on the creativity of prospective elementary school teacher students in creating mathematics flashcard learning media. This type of research uses the R&D (Research & Development) method with the application of the ADDIE approach, namely analysis, design, development, implementation, and evaluation. Research for flashcard implementation uses a pre-experimental design with one-shot case study Design. Sample selection is done by purposive sampling technique, the sample studied is elementary school students 05 Sam-sam, Kandis grade 5 who take tutoring at Pondok Cerdas Zhafira. Based on the results of the flashcard media that have been made by PGMI students, describing the students' creativity abilities through aspects of fluency of thinking, flexibility, elaboration and originality is classified as good, because it has provided ideas and material coverage simply with innovative examples, exercises and answer keys on the flashcard. Based on the feasibility analysis obtained in the form of content feasibility with a result of 3.4, language feasibility is 3.25, presentation feasibility obtained a value of 3.75, while graphic feasibility obtained a value of 4, so the flash card learning media is suitable for use as a mathematics learning media. The use of flashcards in learning activities by fifth grade students of SD 05 Sam-sam obtained an average value of 80.36, more than the KKM value of 75.00 and a one-sample t-test hypothesis test obtained significant results (0.000 <0.05) which means that the flashcard media for geometric shapes has an effect on mathematics learning, because students are interested and enthusiastic in learning.
Pengaruh Model Pembelajaran Problem Based Learning Terhadap Hasil Belajar Ilmu Pengetahuan Sosial Siswa Kelas IV Sari, Ira; Azura, Wan; Mursida, Mursida
Paedagogie Vol 21 No 1 (2026)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/paedagogie.v21i1.16193

Abstract

This study aims to measure the effectiveness of applying the Problem-Based Learning (PBL) model in improving the academic achievement of fourth-grade students in the Social Sciences (IPS) subject at Al Mutaqina Imama Private Elementary School. This research utilizes an experimental quantitative approach with a One-Group Pretest-Posttest Design. The research participants included the entire population of fourth-grade students for the 2024/2025 academic year. Data was collected using test instruments. Based on the final test results, the posttest score of the class using the problem-based learning model was 82.4, while the average score without the use of the media was 75.8. Comparative data analysis indicated a significant increase: the students' average scores rose from 75.8 (before the intervention) to 82.4 after the implementation of PBL. Hypothesis testing using SPSS v.25 yielded a Sig. (2-tailed) value of 0.000. Given that the significance value is < 0.05, the null hypothesis (Ho) is rejected, confirming that PBL has a positive and significant impact on student learning outcomes in this subject.
Analisis Keterampilan Menulis Karangan Narasi Siswa Kelas V MI Al Muhajirin Mursida, Mursida; Azura, Wan; Sari, Ira
Paedagogie Vol 21 No 1 (2026)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/paedagogie.v21i1.16230

Abstract

This study aims to determine the narrative writing skills of fifth-grade students at MI AL Muhajirin. Writing is an important aspect in Indonesian language learning, especially in the form of narrative writing skills that require students' abilities to organize ideas, structure a story line, and use language appropriately and coherently. This study uses a qualitative approach with descriptive methods. Data collection techniques are carried out through observation, interviews, and documentation. The results show that most students experience difficulties in writing narrative essays in their entirety, such as in organizing the story line, developing paragraphs, and using appropriate vocabulary. In addition, deficiencies are also found in linguistic aspects such as spelling, punctuation, and sentence structure
Co-Authors A.A. Ketut Agung Cahyawan W Abel, Abel Adilham, Adilham Afdhal, Imam Agung, Dewansyah Akbar, Muhammad Hikmal Alfarisih, Alfarisih Angreyani, Andi Dewi Arham Rusli, Arham Arsul, Muhamad Rizki Azima, Afifah Azura, Wan Budiarti Putri Uleng Dahlia Dahlia Duli, Irene Dwiyanti, Elsa Fattah, Nurlaeli Fifi Arfini, Fifi Gustanti, Tri Ikbal Syukroni Indri Indri Ira Sari Irasari, Irasari Khairunisa, Khairunisa Luthfiah Luthfiah Matti, Agussalim Mita Gebriella Inthe Muklisa, Ummi Mukmainna, Mukmainna N, Ginaya Anastasya Nur Fitriani Usdyana Attahmid, Nur Fitriani Usdyana Pongamangatta, Datu Prihatini, Nurul Primayadi, Muhammad Rezha Rahmawati Saleh Rembulan, Andi Riswita, Riswita Rosmaladewi, Rosmaladewi S Siswanto Santi, Andi Suryati Suryati Syahdi, Muh. Zadly Syamsuar Syamsuar, Syamsuar Tasir Tasir, Tasir Tasya, Nanda Try Susanti Wanti Dewayani