Ni’am, Muh Imdaadun
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Financial Performance Assessment of PT Idea Indonesia Akademi Tbk: A Ratio-Based Analysis in the E521 Sector Ni’am, Muh Imdaadun; Najib, M. Thoha Ainun
MASALIQ Vol 5 No 4 (2025): JULI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/masaliq.v5i4.6513

Abstract

This study is driven by the growing trend of educational institutions becoming publicly listed in Indonesia, highlighting the urgent need for a deeper understanding of financial health within this evolving sector. Focusing on PT Idea Indonesia Akademi Tbk, a pioneering public company in Indonesia’s education industry, this research analyzes its financial performance using a comprehensive financial ratio approach. Drawing on audited financial statements from fiscal years 2023 and 2024, the study examines four core categories of financial ratios: liquidity, solvency, activity, and profitability. Employing a qualitative descriptive-comparative methodology, the research aims to provide insights into the company’s financial dynamics during its post-IPO period. The findings show marked improvements in liquidity and capital structure, as reflected in higher current and quick ratios, an increased equity-to-asset ratio, and reduced debt levels. Conversely, profitability metrics, including Net Profit Margin, Return on Assets, and Return on Equity declined, indicating challenges in cost efficiency and revenue optimization. While inventory turnover improved substantially, a drop in receivable turnover suggests weaknesses in credit management. These mixed outcomes point to a strategic prioritization of financial stability, albeit at the expense of operational profitability. The study contributes to the limited literature on financial performance in the education sector, offering practical implications for investors, corporate management, and policymakers seeking to strengthen financial decision-making within publicly listed educational institutions in emerging markets.
Bridging the Affective-Linguistic Gap: A Mixed-Methods Exploration of AI-Assisted Speaking Practice and Willingness to Communicate Yunita, Ratna; Febrilyantri, Candra; Hayasaki, Aya; Ni’am, Muh Imdaadun
Jurnal Pendidikan Progresif Vol 15, No 4 (2025): Jurnal Pendidikan Progresif
Publisher : FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpp.v15i4.pp2760-2780

Abstract

Bridging the Affective-Linguistic Gap: A Mixed-Methods Exploration of AI-Assisted Speaking Practice and Willingness to Communicate. Objectives: This study examined the effectiveness of AI-assisted learning in enhancing students’ Willingness to Communicate (WTC) and speaking proficiency in an Indonesian higher education context. It also explored students’ perceptions of AI-based tools' support for communicative confidence and readiness during speaking practice. Methods: A convergent mixed-methods design was employed with 60 undergraduate students enrolled in a Business English course. The experimental group received six AI-assisted speaking sessions (100 minutes each) using the SmallTalk2Me platform, while the control group received conventional instruction. WTC and speaking proficiency were measured using parallel pre- and post-tests, and qualitative data were collected through open-ended reflection surveys. Quantitative data were analyzed using descriptive statistics and two-way mixed ANOVA, and qualitative data were analyzed thematically. Findings: Quantitative results showed a significant main effect of time, indicating that students in both groups improved their speaking proficiency and communicative readiness across the semester. However, neither the group effect nor the interaction effect reached significance, suggesting that AI-assisted practice did not produce statistically greater gains than conventional teaching. Qualitative findings, however, revealed perceived affective benefits among AI users, including reduced speaking anxiety, increased confidence, and appreciation of a low-pressure practice environment with instant feedback and opportunities for repetition. Some students also reported challenges, including occasional misrecognition in AI feedback, dependence on stable internet access, and interactions that felt less natural than human communication. Conclusion: The findings indicate that AI-assisted learning did not yield statistically greater gains in speaking proficiency or WTC than conventional instruction. Although qualitative data suggest that some learners perceived changes in their affective experiences during AI-assisted speaking practice, these perceived advantages did not translate into statistically superior outcomes. Overall, the results indicate that the pedagogical impact of AI-assisted learning remains limited within the scope of the present study. Keywords: AI-assisted learning, higher education, language learning, speaking proficiency, willingness to communicate.