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All Journal Jurnal Ilmu Pendidikan (JIP) STKIP Kusuma Negara FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Tanlianto, Alphero
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Shaping Future Science Educators: Exploring First-Year Pre-Service Teachers’ Mastery of PISA-Style Challenges Falentino, Charlos; Anggara Duta Medika; Evanita Mutang; Nuryadin, Atin; Efwinda, Shelly; Sulaeman, Nurul Fitriyah; Tanlianto, Alphero
Jurnal Ilmu Pendidikan (JIP) STKIP Kusuma Negara Vol 16 No 2 (2025): Innovation and Development in Education in the Digital Era: Strategies, Technolo
Publisher : LPPM STKIP Kusuma Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37640/jip.v16i2.2192

Abstract

This study investigates first-year science pre-service teachers’ abilities and perspectives on PISA questions, addressing Indonesia's low PISA rankings and challenges in teacher preparation. A total of 153 first-year students from four programs at Mulawarman University (mathematics, biology, physics, and computer education) participated. Using a mixed-methods approach, quantitative data were collected through validated PISA test instruments, while qualitative insights were drawn from open-ended responses. The results showed no significant differences in PISA scores by gender or study program, but significant differences emerged when comparing first-year students to third-year students and professional teachers, with first-year students scoring lower. Qualitative findings revealed themes such as the cognitive challenges posed by PISA questions, their ability to foster critical thinking, unfamiliarity with the format, and their real-world relevance. Despite difficulties, many participants found the questions engaging and valuable for developing analytical skills. These findings highlight the need to incorporate PISA-style assessments in teacher education programs to enhance higher-order thinking and better prepare pre-service teachers for international standards in education.
Debt Ratio Optimization as an Alternative Approach to Capital Structure Determination Using the Lagrange Method Ario, Muhammad; Tanlianto, Alphero; Fathanah, Muhammad Halim; Jovan Lo, Jesen; Defung, Felisitas
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. Special Issue (2025): Desember
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4449

Abstract

This study develops a mathematical optimization model for determining the optimal debt ratio in a firm’s capital structure using the Lagrange method. By expressing equity value as a function of leverage, the model identifies a structural asymptote that divides the feasible region into positive and negative equity outcomes, thereby eliminating the possibility of an interior maximum and mathematically refuting the central prediction of the Trade-Off Theory. The first-order condition produces two critical points, but only one lies within the positive region and is shown through second-order analysis to be a local minimum rather than an optimum. Numerical simulation and empirical validation further demonstrate that optimal equity value arises under two extreme leverage conditions: zero leverage for conservative strategies and high leverage approaching the asymptote for aggressive strategies. These results establish a new analytical foundation for capital structure theory, provide a basis for developing more complex econometric models, and offer practical guidance for firms in prioritizing leverage decisions according to their risk preferences and strategic objectives
Co-Authors Anggara Duta Medika Ario, Muhammad Atin Nuryadin Efwinda, Shelly Evanita Mutang Falentino, Charlos Fathanah, Muhammad Halim Felisitas Defung Jovan Lo, Jesen Nurul Fitriyah Sulaeman, Nurul Fitriyah