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Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Published by Sekolah Tinggi Keguruan dan Ilmu Pendidikan Subang
ISSN : 2614722X     EISSN : 24775673     DOI : https://doi.org/10.36989/didaktik
Core Subject : Education,
Education
Didaktik : Jurnal Ilmiah PGSD STKIP Subang adalah salah satu jurnal yang dterbitkan oleh STKIP Subang, jurnal ini mempunyai bidang cakupan yaitu Penelitian Pendidikan. Terbit pada bulan Juni dan Desember setiap tahunnya. Didaktik : Jurnal Ilmiah PGSD STKIP Subang melalui proses review oleh dua reviewer sesuai bidang keahlianya. Jurnal didaktik telah terindex oleh Google Sholar dan ROAD. Adapun P-ISSN dari Didaktik : Jurnal Ilmiah PGSD STKIP Subang yaitu 2477-5673, serta E-ISSN dari Didaktik : Jurnal Ilmiah PGSD STKIP Subang yaitu 2614-722X. Website jurnal yang digunakan yaitu https://jurnalstkipsubang.ac.id dengan versi OJS ke 2.0, kemudian dirubah domain dan hosting ke alamat https://journal.stkipsubang.ac.id dengan versi OJS 3.0, sehingga kebanyak histori dan jumlah kunjungan berada pada domain https://jurnalstkipsubang.ac.id, namun dikarenakan ada masalah integrasi dari yang lama ke yang baru, sehingga kami menggunakan versi OJS 3.0 di domain baru. Dan menggunakan quicksubmit di OJS yang baru.
Arjuna Subject : Seni dan Humaniora - Seni dan Humaniora (Lain-Lain)
Articles 11,374 Documents
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PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP UKURAN PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI SUB SEKTOR OIL AND GAS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022–2025 Nurul Adita Rahadiyani; Desy Arigawati; Merintan Berliana Simbolon
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18661

Abstract

This study aims to determine the effect of capital structure and profitability on firm size in energy sector companies, Oil and Gas sub-sector, listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period, both partially and simultaneously. Capital structure is proxied by Debt to Equity Ratio (DER), profitability by Return on Assets (ROA), and firm size by Ln Total Assets. This study uses a quantitative approach with secondary data. Using purposive sampling, 12 companies were selected, resulting in 50 observations. Results show that capital structure has no significant effect on firm size (sig 0.889 > 0.05). Profitability has a positive and significant effect on firm size (sig 0.022 < 0.05). Simultaneously, capital structure and profitability significantly affect firm size (sig 0.045 < 0.05) with an R Square of 0.110 (11.0%).
PENGARUH LITERASI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN PAJAK UMKM DI BEKASI Irwan Wahyuddin; Adelina Suryati; Desy Arigawati
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18662

Abstract

This study examines the effect of tax literacy and taxpayer awareness on the tax compliance level of micro, small, and medium enterprises (MSMEs) in Jatiasih District, Bekasi City. The study applies a quantitative associative approach using primary data collected through questionnaires. The analysis involved 118 MSME respondents who had tax identification numbers. Multiple linear regression was conducted using IBM SPSS Statistics 26. The results show that tax literacy has a positive and significant effect on tax compliance, with a t-value of 5.730 and a significance level of 0.000. Taxpayer awareness also has a positive and significant effect, with a t-value of 4.588 and a significance level of 0.000. Simultaneously, tax literacy and taxpayer awareness have a positive and significant effect on MSME tax compliance, as indicated by an F-value of 308.496 and a significance level of 0.000. The R Square value of 0.843 indicates that 84.3% of the variation in tax compliance can be explained jointly by the two independent variables, while 15.7% is explained by other factors outside the model. Tax literacy has a relatively stronger contribution than taxpayer awareness, as shown by the standardized beta coefficients of 0.521 and 0.417, respectively.
ANALISIS PENYEBAB TERJADINYA HIGH PRESSURE PADA SAAT PROSES BONGKAR MUATAN DI KAPAL LPG/C PRIMA LAUTAN I Tessa Juandriani Rismar; Arya Widiatmaja; Rizal Rochmansyah; Syafni Yelvi Siska; Syamsyir
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Produce
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18676

Abstract

Liquefied Petroleum Gas Carriers (LPG/C) play a critical role in national energy distribution systems; however, their cargo discharge operations carry significant technical risks, particularly the phenomenon of high pressure that can trigger a Cargo Temporary Stop. This study aims to identify the causative factors of high pressure during cargo discharge operations, analyze the mechanism leading to Cargo Temporary Stop, and formulate preventive measures aboard LPG/C Prima Lautan I.
KEPEMIMPINAN KEPALA SEKOLAH DALAM PENGELOLAAN SUMBER DAYA GURU MELALUI FUNGSI MANAJEMEN DI SMP IT DAARUL RAHMAN III DEPOK Dewi Puspitasari; Samiyono; Idham
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18709

Abstract

Principal leadership plays an important role in managing teacher resources to support the achievement of educational goals. This study aims to describe principal leadership in planning, organizing, supervising, and evaluating teacher resource management at SMP IT Daarul Rahman III Depok. The study used a qualitative approach with a case study method. Data were collected through observation, interviews, and documentation involving the principal and teachers as informants. Data analysis followed the Miles, Huberman, and Saldaña interactive model through data condensation, data display, and conclusion drawing and verification. Data validity was strengthened through source and technique triangulation. The findings show that teacher resource management is carried out systematically through four interconnected management functions. Planning is conducted through evaluation meetings, identification of teacher needs, consideration of competencies and teaching backgrounds, and proportional distribution of teaching loads. Organizing is carried out through clear division of duties, additional assignments, delegation, and coordination. Supervision is implemented through classroom observation, direct feedback, coaching, and professional development. Evaluation is conducted continuously by considering attendance, discipline, responsibility, teaching ability, administration, and additional duties. The four functions form a continuous management cycle. The leadership practice also reflects Islamic leadership values, particularly amanah, syura, and uswah hasanah, through fair task distribution, deliberation, guidance, and exemplary leadership.
PENGARUH PENERAPAN TEKNOLOGI BELT CONVEYOR AUTOMATIC TERHADAP KINERJA KARYAWAN DI PT JOENEOS IKAMULYA YURI Puji Krismonica Sari; Ratna Tri Safariningsih; Rili Septiefanera
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18737

Abstract

This study aims to determine and analyze the effect of the automatic belt conveyor technology work system on employee performance at PT Joeneos Ikamulya Yuri. Field observations indicate operational obstacles to adapting to new technology early in the implementation phase, potentially impacting work productivity. This study employed a quantitative approach with an associative approach. The population was all employees of PT Joeneos Ikamulya Yuri, with a total sample of 100 respondents using the Krejcie & Morgan formula sample determination (5% margin of error). Primary data collection was conducted through the distribution of structured questionnaires. Data analysis was performed using SPSS version 26, including validity tests, reliability tests, classical assumption tests (normality tests, linearity tests, and heteroscedasticity tests), simple linear regression analysis, correlation coefficient (R) tests, partial significance tests (t-tests), and coefficient of determination (R²) tests. The instrument test results show that all statement items for variables X and Y have valid values with a calculated r value > r table of 0.1638 and are reliable with Cronbach's Alpha values for variable X (0.799) and variable Y (0.778) above the standard of 0.60. The results of a simple linear regression analysis produce the equation Y = 8.326 + 0.780X. Based on the t-test (partial), the Work System variable of the Application of Automatic Belt Conveyor Technology has a positive and significant effect on Employee Performance, as evidenced by the calculated t value of 11.112 > t table and a significance value of 0.000 < 0.05. The correlation coefficient (R) value of 0.747 indicates a causal relationship between the variables in the strong category. The results of the coefficient of determination (R²) test show a value of 0.558, which means that the contribution of the application of automatic belt conveyor technology to employee performance is 55.8%, while the remaining 44.2% is influenced by other variables outside this research model.
PENGARUH LEVERAGE DAN EFISIENSI ASET TERHADAP PROFITABILITAS PEMEGANG SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Arista Dista Wulandari; Adelina Suryati; Merintan Berliana Simbolon
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18738

Abstract

The food and beverage (F&B) industry plays a strategic role in supporting national economic growth in Indonesia. Economic dynamics during the 2021-2023 period presented significant operational and sales volume challenges for F&B issuers listed on the Indonesia Stock Exchange (IDX). This study aims to examine the effect of Leverage (Debt to Equity Ratio/DER) and Asset Efficiency (Total Asset Turnover/TATO) on Shareholder Profitability (Return on Equity/ROE), both partially and simultaneously. A quantitative causal-associative approach was applied utilizing secondary data from audited annual reports for 2021-2023. Purposive sampling yielded 45 observation data points from 15 selected companies after removing statistical outliers. Data were analyzed using multiple linear regression analysis via SPSS version 27. Partial test results reveal that Leverage (DER) exerts a significant negative effect on Shareholder Profitability (ROE), whereas Asset Efficiency (TATO) shows no significant partial effect. Simultaneously, Leverage and Asset Efficiency significantly impact Shareholder Profitability, explaining 27.2% of the variance (Adjusted R-Square). These findings imply that F&B management must strictly restrain excessive debt financing to avoid fixed interest burdens that suppress net shareholder returns.
PENGARUH BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) DAN NON-PERFORMING LOAN (NPL) TERHADAP RETURN ON ASSETS (ROA) PADA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021–2025 Milla Arriska; Natalia Titik Wiyani; Merintan Berliana Simbolon
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18739

Abstract

ABSTRACT MILLA ARRISKA. The Influence of Operating Expenses to Operating Income (BOPO) and Non-Performing Loans (NPL) on Return on Assets (ROA) in Conventional Commercial Banks Listed on the Indonesia Stock Exchange (IDX) for the 2021–2025 Period. Undergraduate Thesis. Bekasi: Universitas Panca Sakti, 2026. This study aims to examine the partial and simultaneous effects of Operating Expenses to Operating Income (BOPO) and Non-Performing Loans (NPL) on Return on Assets (ROA) in conventional commercial banks on the IDX for the 2021–2025 period. Using an associative quantitative method and multiple linear regression analysis with a total observation of 90 data ( ), all research instruments have passed the classical assumption tests. The analysis results show that partially, the BOPO variable has a negative and significant effect on ROA with a coefficient of ( ; ), while NPL also has a negative and significant effect with a coefficient of ( ; ). Simultaneously, BOPO and NPL have a significant effect on ROA with an value of ( ) and an Adjusted R Square value of ( ). These findings imply that banking management needs to integrate internal cost governance efficiency and tighten prudential principles in credit risk management to maintain profitability stability.
PENERAPAN MODEL DISCOVERY LEARNING BERBANTUAN MEDIA KONKRET UNTUK MENINGKATKAN HASIL BELAJAR MATEMATIKA SISWA KELAS III SD NEGERI 1 ABANG TAHUN PELAJARAN 2025/2026 Ni Luh Cening Puspita Dewi; I Wayan Gama; Gusti Ayu Nanik Ardhiani
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 03 (2026): Volume 12 Nomer 03, September 2026 Publication
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.18742

Abstract

This study aimed to determine the improvement of mathematics learning outcomes of third grade students at SD Negeri 1 Abang in the academic year 2025/2026 after the implementation of the Discovery Learning model assisted by concrete media. The research employed Classroom Action Research (CAR) using the Kemmis and McTaggart model, which was conducted in two cycles. Each cycle consisted of planning, action, observation, and reflection stages. The subjects of this study were 28 third grade students of SD Negeri 1 Abang in the academic year 2025/2026, consisting of 19 male students and 9 female students. The data collection methods used were tests, observations, interviews, and documentation. Learning outcome data were analyzed using descriptive quantitative analysis, while observation, interview, and documentation data were analyzed using descriptive qualitative analysis. The results of the study showed an improvement in students’ mathematics learning outcomes in each cycle. In the pre-cycle stage, the students’ average score was 61.9 with an absorption rate of 61.9% and classical learning completeness of 39.3%. After the implementation of the action in Cycle I, the average score increased to 69.5 with an absorption rate of 69.5% and classical learning completeness of 75%. Furthermore, in Cycle II, the average score increased again to 75.7 with an absorption rate of 75.7% and classical learning completeness reaching 100%. Based on these results, it can be concluded that the implementation of the Discovery Learning model assisted by concrete media can improve the mathematics learning outcomes of third grade students at SD Negeri 1 Abang in the academic year 2025/2026.
PENGEMBANGAN JOBSHEET TUNE UP BERBASIS PENDEKATAN PEMBELAJARAN MENDALAM UNTUK MENINGKATKAN KETERAMPILAN SISWA DI SMK MUHAMMADIYAH PETANAHAN Dikyi Satrio Wibowo; Suyitno; Widiyatmoko
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18747

Abstract

This study aims to: (1) test the feasibility of a deep learning approach-based tune up job sheet as a learning medium; and (2) examine the effectiveness of the product in improving student achievement. Using the Research and Development (R&D) method with the ADDIE model (Analysis, Design, Development, Implementation, Evaluation), this study involved class XI TKRO students at SMK Muhammadiyah Petanahan divided into an experimental group (n=20) and a control group (n=20). Data were collected through observation, feasibility questionnaires (Likert scale), and learning achievement tests (pre-test and post-test). The results showed: (1) the job sheet was declared highly feasible and valid based on expert assessments — media expert 87.5% (Very Valid), material expert 80.0% (Valid), small group trial 80.0% (Valid), and large group trial 82.3% (Very Good); (2) the job sheet was effective in significantly improving student learning achievement based on the Independent Sample t-Test (t = 5.220 > t-table = 2.024; p = 0.000007 < 0.05), with the experimental group achieving a post-test mean of 77.25 (KKM completion rate rising from 35% to 75%), outperforming the control group which only obtained a mean of 62.00 (KKM completion 5%).
IMPLEMENTASI PERATURAN BPOM NOMOR 4 TAHUN 2024 TENTANG PEDOMAN PENERBITAN SERTIFIKAT PEMENUHAN KOMITMEN PRODUKSI PANGAN OLAHAN INDUSTRI RUMAH TANGGA (Studi di Dinas Kesehatan Kabupaten Purworejo) Yusril Aji Nurfaizi; Indah Kusuma Dewi; Agus Budi Santoso
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18756

Abstract

This study aims to examine: (1) the implementation of BPOM Regulation Number 4 of 2024 concerning Guidelines for Issuing Commitment Fulfillment Certificates for Home Industry Processed Food Production at the Purworejo Regency Health Office; and (2) the factors inhibiting the implementation of said regulation. This study uses a juridical-empirical method with qualitative data analysis. Data were collected through in-depth interviews with a key informant (a pharmacist official at the Dinkesda responsible for PIRT supervision) and three supporting informants (PIRT business actors). The results show that the implementation of BPOM Regulation No. 4 of 2024 in Purworejo Regency has generally been carried out in accordance with applicable provisions, including the use of the OSS system for SPP-IRT registration, verification visits by the Dinkesda team, and food safety counseling. However, several obstacles remain. The factors inhibiting implementation include: (1) the law enforcement factor, where sanctions are still limited to administrative measures and have not provided a deterrent effect; (2) the facilities and infrastructure factor, where the Dinkesda budget for conducting food safety counseling and monitoring activities is limited, with counseling only able to be held two to three times per year; and (3) the cultural factor, where many PIRT business actors still perceive the benefits of PIRT registration as insufficient, given that their products can still be sold in the market without a license.

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