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All Journal Jurnal Akuntan Publik ACTIVE: Journal of Physical Education, Sport, Health and Recreation
Asna Shofia
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Economics, Econometrics & Finance Other

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Keberlanjutan Bisnis Di Industri Makanan dan Minuman: Studi Struktur Modal, Profitabilitas, dan Pertumbuhan Perusahaan Selama Masa Pandemi Asna Shofia; Ana Kadarningsih
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1754

Abstract

This research aims to analyze the impact of capital structure, profitability and company growth on company value during the pandemic in beverage and food companies verified on the IDX. This study had a population of 90 companies from December 2019-June 2023. To collect samples in accordance with the requirements, a purposive sampling strategy was applied, 25 companies met the sample collection criteria and a total of 200 data were processed. Descriptive statistical analysis, traditional assumption tests, multiple linear regression testing, and hypotheses are all used in the research analysis approach. The analysis tool uses IBM SPSS version 26. The results of the study show that the structure and partial independent variables have a positive and significant impact on company value. Partial profitability has a positive and significant impact on company value and partial company growth does not have a significant impact on company value. The results of all independent variables simultaneously have an impact on company value.
Review of the Stages of Physical Education (PE) Learning Planning Based on the Merdeka Curriculum Asna Shofia; Arie Rakhman; Herita Warni
ACTIVE: Journal of Physical Education, Sport, Health and Recreation Vol. 14 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/active.v14i2.25340

Abstract

This research aims to evaluate the stages of planning learning for Physical Education, Sports, and Health (PE) in the implementation of the Independent Curriculum in Junior High Schools in the tabuk river district.  This study uses a mixed-methods approach with quantitative analysis of the quality of teaching modules and qualitative analysis through in-depth interviews with four Physical Education (PE) teachers. The results show that none of the teaching modules analyzed reached the categories of ‘Good’ or ‘Very Good’, where 50% fell into the ‘Sufficient’ category and the other 50% ‘Poor’, indicating that the alignment of the modules with the principles of the Independent Curriculum has not yet been optimal. Qualitatively, it was found that teachers have understood the stages of planning from the analysis of learning outcomes to the development of assessments, but the implementation of initial assessments and differentiated learning is still minimal. The main challenges include limited training, inadequate facilities, and varying student motivation. Nevertheless, teachers demonstrate adaptive efforts through collaboration, the use of makeshift tools, and the utilization of digital media. This finding emphasizes the need for capacity building for teachers and resource support to ensure the successful implementation of the Merdeka Curriculum uniformly.
Co-Authors Ana Kadarningsih Kadarningsih Arie Rakhman Herita Warni