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All Journal Jurnal Riset Akuntansi Kontemporer Jurnal Pendidikan Tata Niaga (JPTN)
Khasanah, Nasriatun
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Economics, Econometrics & Finance Education Social Sciences

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Penerapan PENERAPAN ALUR MERDEKA TERHADAP KEMAMPUAN KOLABORATIF DAN HASIL BELAJAR SISWA DI SMKN 4 SURABAYA Rahmah, Enis Dyah Fatkhur; Marlena, Novi; Khasanah, Nasriatun; Suprapti; Ariyanti, Elisa
Jurnal Pendidikan Tata Niaga (JPTN) Vol. 12 No. 3 (2024)
Publisher : Program Studi Pendidikan Tata Niaga Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jptn.v12n3.p337-348

Abstract

This study is an action research aimed at determining the influence of the implementation of Merdeka Flow on students' collaborative abilities and learning outcomes. This research was conducted in class XI Digital Business 3 of SMKN 4 Surabaya in the even semester of the Academic Year 2023/2024 with a total of 32 students. This study was conducted in 2 cycles, each comprising planning, action, observation, and reflection. Data collection methods included observation, documentation, and tests. Observations were conducted to assess students' collaborative skills, documentation was used to gather data such as learning materials, student names, instructional documentation, and observation results, and tests were administered to evaluate students' learning progress. The data obtained were analyzed qualitatively for students' collaborative skills and quantitatively for their learning outcomes. Qualitative analysis involved examining indicators of collaborative skills, while quantitative analysis involved calculating achievement percentages and categorizing them. The results showed that students' collaborative skills improved from Cycle I to Cycle II, with an overall rating of Good. Additionally, test results indicated an improvement in learning outcomes from Cycle I, where the pre-test average score increased from 63.59 to 82.03 in the post-test, and in Cycle II, where the pre-test average score increased from 69.69 to 86.56 in the post-test. Consequently, it was concluded that the implementation of Alur Merdeka could enhance both students' collaborative skills and learning outcomes.
THE IMPLICATION OF PROFITABILITY AS A MODERATING IN THE RELATION OF ENVIRONMENTAL CERTIFICATION AND FINANCIAL PERFORMANCE TO MARKET REACTION Widiatami, Anna; Khasanah, Nasriatun; Nurkhin, Ahmad; Aeni, Ida
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.7671

Abstract

This study aims to analyze and empirically evaluate the effect of financial and non-financial information submitted through annual reports on the market reaction, proxied by trading volume activity. A study was conducted in 103 manufacturing companies listed on the Indonesian Stock Exchange for the 2017-2021 period with 515 annual reports. The panel data moderating regression results show that environmental certification and financial performance, measured by Sales growth, market value added, and Tobin's Q Ratio, do not affect the market reaction. However, return on equity as a Profitability measurement can strengthen the relationship between environmental certification and sales growth in trading volume activity. This study implies that a high return on equity in companies attracts an investor more than environmental certification. Besides, it could change the confidence of the investor to invest in a company that has been obtaining ISO 14001 certificates.
Co-Authors Aeni, Ida Ahmad Nurkhin Ariyanti, Elisa Novi Marlena Rahmah, Enis Dyah Fatkhur Suprapti Widiatami, Anna