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All Journal Jurnal Pemberdayaan Masyarakat Journal of Islamic Contemporary Accounting and Business
Ugli, Yusupov Komaliddin Bakhtiyor
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Economics, Econometrics & Finance Social Sciences

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Sector-Specific Practices of Account Receivables in the Shanghai Stock Market Fayzieva, Munisa; Sofia, Alfira; Prawira, Ida Farida Adi; Ugli, Yusupov Komaliddin Bakhtiyor
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.507

Abstract

This study investigates the relationship between Price Close and Accounts Receivable (A/R) across five economic sectors: Technology, Consumer Cyclicals, Healthcare, Basic Materials, and Energy. A 2023 dataset of sector-specific financial metrics was analyzed using regression techniques to assess the impact of stock price movements on receivables management, with sector-specific coefficients calculated to explore distinct credit practices across industries. The results show a moderate positive correlation (r = 0.522) between Price Close and A/R, indicating that higher stock prices generally correspond with larger receivable balances. Regression analysis reveals that the Energy sector exhibits the most substantial coefficient ($290.42 million), reflecting sensitivity to market valuation. In comparison, the Technology sector shows a $117.0 million coefficient, tied to growth-oriented credit policies. The aggregate model explains 27.27% of the variance in A/R, emphasizing the sector-specific nature of this financial relationship. The findings enrich our understanding of how stock market performance influences corporate credit strategies and provide actionable insights for stakeholders in managing credit risks and aligning financial strategies with market conditions. This research uniquely emphasizes sector-specific variations in the linkage between stock prices and receivables management, offering a nuanced perspective on financial behavior and underlining the importance of contextualizing financial metrics within industry-specific frameworks. Future studies should expand the dataset and incorporate additional variables to comprehensively capture external influences.
Problem-Based Learning E-Modules to Improve Students' 21st-Century Skills: A Systematic Literature Review Meirani, Meirani; Nofriansyah, Nofriansyah; Badeni, Badeni; Juarsa, Osa; Kristiawan, Muhammad; Risdianto, Eko; Ugli, Yusupov Komaliddin Bakhtiyor
Jurnal Pemberdayaan Masyarakat Vol 5, No 1 (2026): Article in Press
Publisher : Yayasan Keluarga Guru Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46843/jpm.v5i1.640

Abstract

This systematic literature review examines the effectiveness of Problem-Based Learning (PBL) e-modules in developing students' 21st-century skills by synthesizing ten Scopus-indexed empirical studies published between 2015 and 2025. Motivated by the growing demand for student-centered and technology-integrated learning, this review aims to consolidate evidence on how PBL-oriented digital modules support key competencies. Following the PRISMA guidelines, the study employed a transparent selection process and combined thematic synthesis with bibliometric analysis (VOSviewer) to identify research trends, dominant themes, and learning outcomes. The findings indicate that PBL e-modules consistently enhance critical thinking, collaboration, communication, and creativity, with the strongest effects reported in critical thinking and collaborative performance. Student motivation and autonomy emerged as important mediating factors, while variations in instructional design and digital platform quality influenced effectiveness across contexts. These results imply that well-structured PBL design and purposeful digital integration are critical for maximizing the impact of e-modules on 21st-century skills, while also highlighting methodological gaps for future research.
Co-Authors Badeni Badeni, Badeni Eko Risdianto Fayzieva, Munisa Ida Farida Adi Prawira juarsa, osa Meirani, Meirani Muhammad Kristiawan Nofriansyah, Nofriansyah