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PENGUATAN CAPITAL ADEQUACY RATIO MEMENGARUHI NON PERFORMING LOAN TERHADAP NILAI PERUSAHAAN BANK UMUM NASIONAL KONVENSIONAL Sochib, Sochib; Liyundira, Fetri Setyo; Ani Yulianti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 4 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i4.689

Abstract

Penelitian ini bertujuan untuk menemukan peran Capital Adequacy Ratio (CAR) untuk memoderasi pengaruh variabel Non Performing Loan (NPL) terhadap variabel Nilai Perusahaan yang dinilai dengan Tobins Q. Fokus penelitian pada bank umum nasional konvensional di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2021. Dengan menggunakan purpose sampling terhadap populasi bank umum diperoleh sampel sebanyak 24 bank terpilih. Analisis dilakukan menggunakan teknik Moderated Regression Analysis (MRA) dengan variabel Capital Adequacy Ratio (CAR) sebagai variabel moderasi. Hasil penelitian menunjukkan bahwa Non Performing Loan (NPL) tidak berpengaruh secara signifikan terhadap nilai perusahaan. Tetapi Capital Adequacy Ratio (CAR) mampu memoderasi yang memperkuat atas pengaruh Non Performing Loan (NPL) terhadap nilai perusahaan. Kata Kunci: NPL, CAR, Nilai
DAMPAK PENERAPAN MEDIA INTERAKTIF TERHAADAP MOTIVASI BELAJAR SISWA Ani Yulianti; Ghina Shalihah; Ismatul Hawa; Riska As Sevilla; Zulfa Huriah Dina Kazimah; Ahmad Suriansyah; Wahdah Refia Rafianti
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.39418

Abstract

This study examines the impact of interactive learning media on the learning motivation of elementary school students through a systematic literature review. The problem underlying this study is the low utilization of interactive media in elementary education, which results in passive learning, limited student engagement, and declining motivation. The study aims to analyze types of effective interactive media, identify their influence on motivational aspects, and evaluate challenges in their implementation at the elementary school level. Using purposive sampling, this review synthesizes national journals, empirical studies, and educational literature published within the last ten years. The analysis shows that interactive media such as game based learning, interactive videos, simulations, augmented reality, and mobile learning applications significantly increase students’ attention, curiosity, confidence, satisfaction, and overall motivation. Visual stimulation, immediate feedback, and hands-on learning experiences make abstract concepts more concrete and meaningful. However, issues such as limited infrastructure, teacher digital competence, content quality, and classroom management challenges remain obstacles to optimal implementation. The study concludes that interactive media play a crucial role in enhancing intrinsic motivation and supporting active, student-centered learning. The findings highlight the need for continuous teacher training, equitable digital access, and contextually relevant media development to maximize the benefits of interactive learning in elementary schools.