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All Journal Jurnal Bima: Pusat Publikasi Ilmu Pendidikan Bahasa dan Sastra International Journal of Economic Research and Financial Accounting
Marshanda Marshanda
Unknown Affiliation
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics

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Developing Audio-Visual EFL Material for Conditional Sentences Marshanda Marshanda; Najwa Amalia; Rani Rani; Raysha Ramadhani; Zaitun Qamariah
Jurnal Bima : Pusat Publikasi Ilmu Pendidikan bahasa dan Sastra Vol. 3 No. 1 (2025): Jurnal Bima : Pusat Publikasi Ilmu Pendidikan bahasa dan Sastra
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/bima.v3i1.1522

Abstract

This study develops audio-visual teaching materials to enhance secondary school students’ understanding of conditional sentences in English as a Foreign Language (EFL) instruction. Adopting the Borg and Gall Research and Development (R&D) model, the study involves information gathering, planning, prototype development, field testing, and product revision. The materials include animated videos and interactive exercises designed to engage students and simplify complex grammatical concepts. Data collected through questionnaires, interviews, observations, and tests reveal improved student comprehension and engagement after using the materials. Teachers noted that these resources align with curriculum requirements and support effective grammar teaching. This study highlights the potential of audio-visual media in addressing challenges in EFL grammar instruction, offering practical and innovative solutions for educators.
The Effect of Liability and ROE on Audit Delay in Listed Energy Sector Companies on the Indonesia Stock Exchange 2021-2023 Fista Lindu Aprilia; Sherly Indah Kania; Echa Salsabilla; Marshanda Marshanda; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.289

Abstract

This study examines the impact of capital structure components, namely liabilities and equity, on the duration of audit delay in energy sector entities listed on the IDX during 2021-2023. Using quantitative methodology with multiple linear regression techniques, this study sets DER as a proxy for liabilities and ROE as a proxy for equity, while audit delay is measured nominally as the dependent variable. The research findings revealed a positive and significant effect of equity on audit delay with a coefficient value of 0.127 (sig. 0.025), while liabilities showed a significant negative effect with a coefficient of -0.050 (sig. 0.004). Simultaneous testing resulted in an F count of 13,386 with a significance of 0.000, proving that the two independent variables jointly affect audit delay. The research model is able to explain 55.3% of the variation in audit delay, as indicated by the Adjusted R Square value, with the remaining 44.7% explained by variables outside the model. Based on these results, this study recommends the importance of optimizing the capital structure of energy companies through efficient equity management and appropriate liability control to optimize audit completion time in the context of dynamic economic development.
The Effect Of Working Capital And Liquidity On The Profitability Of Companies In The Infrastructure Sector That Are Listed On The Bei In The Period 2020-2023 Meiman Kristian Putra Gulo; Marshanda Marshanda; Febriani Nur Rahman; Indah Lestari; An Suci Azzahra
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.303

Abstract

The State Defense System is directed towards fulfilling the basic minimum needs, or Minimum Essential Force (MEF). MEF is one of the targets of the National Medium-Term Development Plan (RPJMN) in the field of defense, divided into three stages. In the Master Plan for Defense Industry Development, the target of MEF phase III is to support the ideal posture, creating growth in the defense industry by 2029, and achieving Defense Industry Independence. This study aims to evaluate the MEF policy in realizing Defense Industry Independence so that it can become a pillar of sustainable defense economics. The research method used is qualitative with a literature study approach. This study uses the Evaluation Theory with the CIPP Model, where the research results show that: In the context evaluation, the MEF Policy emerges as a solution to realize the state's defense system towards the ideal posture to create Defense Industry Independence. In the input evaluation, it can be seen in the MEF Alignment process. In the process evaluation, it can be seen how MEF serves as a framework in realizing an independent defense industry so that it can become a pillar of sustainable defense economics through the Import Substitution Industrialization Policy and realizing downstream processes in the Defense Industry. Meanwhile, in the product evaluation, factors that hinder the realization of Defense Industry Independence were found. These factors include insufficient budget for domestic Defense Industry R&D compared to the budget for importing defense equipment from abroad, the lack of quality human resources, and funding limitations. To overcome these problems, a review of the performance of KKIP, as a state institution directly involved in overseeing the development of domestic defense equipment until 2029, is necessary
Co-Authors azzahra, an suci Echa Salsabilla Febriani Nur Rahman Fista Lindu Aprilia Indah Lestari Meigia Nidya Sari Meiman Kristian Putra Gulo Najwa Amalia Rani Rani Raysha Ramadhani Sherly Indah Kania Zaitun Qamariah