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International Journal of Educational and Life Sciences (IJELS)
Published by MULTITECH PUBLISHER
ISSN : -     EISSN : 30262429     DOI : https://doi.org/10.59890/ijels.v1i2
Core Subject : Religion, Humanities, Health, Education, Social,
Religion Humanities Public Health Social Sciences Other
International Journal of Educational and Life Sciences (IJELS) is an international online multidisciplinary journal published monthly by Multitech Publisher. The aim of IJELS is to publish peer-reviewed review articles, research articles, and short communications in the rapidly developing field of Life Sciences, Education and Physical Education, Economics, health sciences, and engineering that supports human life.
Arjuna Subject : Umum - Umum
Articles 17 Documents
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Search results for , issue "Vol. 2 No. 12 (2024): December 2024" : 17 Documents clear
The Role of Artificial Intelligence Technology in Financial Audit Process: Challenges and Opportunities Nadila; Dea Saufika Mobilingo; Amiruddin; Syamsuddin
International Journal of Educational and Life Sciences Vol. 2 No. 12 (2024): December 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i12.2717

Abstract

This study systematically reviews the role of artificial intelligence (AI) in financial audit, identifying the opportunities and challenges posed by the transformation of the profession. Using a systematic literature review (SLR) approach based on the Petticrew and Roberts framework, the study covers empirical research between 2019 and 2024. The review results show that AI contributes to audit efficiency, accuracy, and productivity, primarily through automation of data analysis, anomaly detection, and predictive analytics for risk assessment. Critical factors for successful AI adoption include a robust technology infrastructure and a workforce with adequate analytical-technical skills. Key challenges include data privacy issues, ethics, and the shortage of AI experts in audit. The study also notes a shift in research focus from simply adopting AI to its impact on the role of auditors and audit quality. The findings offer guidance to accounting firms, educators, and regulators in developing policies and curricula that support the integration of AI in audit. The review provides insights for future professionals in navigating a technology-driven audit environment.
Nutritional Content of Catfish Nuggets from Aquaponic Cultivation Pasaribu, Wesly; Pah, Theny Intan Berlian Kurniati; Fransira, Immaria; Djonu, Asriati; Boikh, Lebrina Ivantry
International Journal of Educational and Life Sciences Vol. 2 No. 12 (2024): December 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i12.2719

Abstract

Catfish (Clarias sp.) has high nutritional content. However, processed products such as nuggets from this fish are still limited in Kupang city. So, the nutritional content of the nuggets is less known. Therefore, this study aims to analyze the nutritional content of catfish nuggets derived from aquaponic cultivation, with proximate analysis. The stages of making catfish nuggets briefly begin with ground meat, then steamed, then coated with breadcrumbs and stored in the freezer. The proximate test obtained was the content of 11.67% protein, 30.139% carbohydrates, 7.82% fat, 48.137% water content, 2.22% ash and 0.014% crude fiber. So, with its nutritional content, catfish nuggets can be used as a substitute for chicken nuggets.
The Urgency of Certification Compensation in Enhancing Teacher Performance: A Case Study of Smp Negeri 9 Muaro Jambi Maisah
International Journal of Educational and Life Sciences Vol. 2 No. 12 (2024): December 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i12.2727

Abstract

This study explores the urgency of certification compensation in enhancing teacher performance, focusing on SMP Negeri 9 Muaro Jambi. The research aims to contribute to the understanding of how financial incentives tied to teacher certification impact professional performance. Using a qualitative case study approach, data were collected through interviews, observations, and document analysis involving certified teachers as participants. Data were gathered over a two-month observation period. The findings reveal that certification compensation significantly motivates teachers, leading to increased dedication, improved teaching quality, and better alignment with educational goals. However, challenges such as administrative delays were noted. This study highlights the need for efficient implementation of certification compensation policies to optimize teacher performance, providing practical implications for educational management.
The Effect of Foreign Ownership, Sales Growth and Transfer Pricing on Tax Avoidance Didi Sujadi; Ita Darsita; Kenne Mahendra
International Journal of Educational and Life Sciences Vol. 2 No. 12 (2024): December 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i12.2728

Abstract

The purpose of this study is to investigate how tax avoidance is affected by foreign ownership, sales growth, and transfer pricing in non-cyclical consumer sector companies that are listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. The associative quantitative research design is employed. Purposive sampling was utilized to choose 114 samples from 11 non-cyclical consumer sector businesses based on predetermined criteria. Annual reports and audited annual financial reports of businesses acquired via the Indonesia Stock Exchange's official website serve as the source of the secondary data. Using the eViews 9 application software, panel data regression analysis and descriptive statistics are the data analysis methods employed.
Play-Based Stimulation to Improve Coordination and Visual Movement Response of Elementary School Students Naheria; Gyta Krisdiana Cahyaningrum; Nurjamal; Didik Cahyono; Muhammad Sukron Fauzi
International Journal of Educational and Life Sciences Vol. 2 No. 12 (2024): December 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i12.2737

Abstract

This study aims to identify the improvement of motor coordination and visual movement response in elementary school students through physical activity-based game stimulation. The research was conducted using a quasi-experimental method, with pre-test and post-test to measure the development of students' abilities. This study uses a quasi-experimental design with a pre-test and post-test approach to measure changes in students' motor coordination and visual movement responses. The sample used was elementary school students with a total of 40 people. The results of the study showed a significant improvement in students' motor coordination ability, where 45% of students in the pre-test were in the category of excellent coordination, and increased to 85% in the post-test, showing an increase of 40%. In addition, students' visual motion response also improved significantly, with a decrease in reaction time from 300 ms in the pre-test to 150 ms in the post-test, indicating an improvement in the ability to respond to visual stimuli. Games such as throwing and touching the cone have been proven to be effective in stimulating improved motor coordination and visual response of students. This study concludes that stimulation through play has a positive impact on improving students' motor and cognitive abilities
Comparison of the Ethical Views of Al-Farabi and Al-Ghazali: The Concept of Happiness and Goodness in Islamic Philosophy Zulmi Aryani; Jamaris; Sulfyarma M
International Journal of Educational and Life Sciences Vol. 2 No. 12 (2024): December 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i12.2750

Abstract

This article discusses a comparative ethical outlook between two great figures in Islamic philosophy, Al-Farabi and Al-Ghazali, focusing on the concepts of happiness and goodness in their teachings. Although both come from different intellectual backgrounds, namely Al-Farabi with a rational and philosophical approach and Al-Ghazali with a spiritual and Sufi orientation, both have significant views on the ultimate goal of human life. This article aims to analyze the similarities and differences in their views regarding the achievement of happiness and goodness, as well as the philosophical implications of their views on human life and Islamic ethics.
Ibn Sina's Concept of Thought About Education the Concept of Ibn Sina's Thoughts on Education Nahdatul Hazmi; Jamaris; Sulfyarma M
International Journal of Educational and Life Sciences Vol. 2 No. 12 (2024): December 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i12.2751

Abstract

Ibnu Sina is a prominent figure in the Islamic world whose influence extends widely, not only in the Islamic world but also in the West. His expertise spans various fields, including medicine, philosophy, Islamic law, and education. Thus, it is an interesting study to explore Ibn Sina's conceptual thoughts on education. In the present time, there has been a decline in moral values across various groups, particularly among students. A simplistic view prevailing in society attributes the moral, ethical, and behavioral degradation of students to the failure of religious education in schools. It must be acknowledged that, to some extent, religious education does have certain weaknesses, ranging from minimal instructional hours, overly theoretical content, to educational approaches that tend to focus on the cognitive aspects rather than the affective and psychomotor aspects of students.
The Managerial Supervision Competence of Supervisors in Improving the Management of Public Senior High Schools in Jambi Province Sudarmono; Marwazi; Pirhat Abbas
International Journal of Educational and Life Sciences Vol. 2 No. 12 (2024): December 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i12.2770

Abstract

This study examines the managerial supervision competence of supervisors in enhancing the management of public senior high schools in Jambi Province. It focuses on the role of supervisors in improving school leadership through collaborative practices, communication, and strategic planning. Using a qualitative approach, data were collected through interviews with school supervisors, principals, and teachers from selected schools across the province. The findings indicate that effective supervisory practices positively influence school management, particularly in schools where supervisors demonstrate strong leadership and communication skills. The study recommends further professional development for supervisors to address identified challenges and improve school management practices. This research contributes to understanding the relationship between managerial supervision and school improvement in Jambi Province.
Water Quality in Floating Raft Aquaponic Systems With Different Types of Plants in Cultivation of Tilapia (Oreochromis niloticus) Namia, Novita Redemta D.; Sunadji; Djonu, Asriati
International Journal of Educational and Life Sciences Vol. 2 No. 12 (2024): December 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i12.2772

Abstract

This research aims to determine the effect of the floating raft aquaponic system with different types of plants on water quality in cultivation of tilapia (Oreochromis niloticus) and to obtain plants that are very good for maintaining water stability. This study used a Completely Randomized Design (CRD) with 4 treatments and 3 replications. The parameters tested in this research were phosphate, pH, temperature and DO, with treatments K (control), A (water spinach plants), B (pakchoi plants) and C (lettuce plants). The difference in aquaponic system plants in tilapia (O. niloticus) cultivation had a significant effect on pH and DO. Water spinach plants (Ipomoea reptans poir) were the best plants in maintaining water quality with phosphate values in H56 of 1.41 mg/L, pH 8.51, temperature 25.7°C and DO 8.23 mg/L.
The Influence of Current Ratio and Return on Equity on Stock Prices in the Company Pt Adaro Energy Indonesia Tbk Period (2013-2022) Helda Fajriani; Jeni Irnawati
International Journal of Educational and Life Sciences Vol. 2 No. 12 (2024): December 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i12.2774

Abstract

Finding out how return on equity and the current ratio impact stock prices is the aim of this research. The profitability and liquidity ratios, as determined by the current ratio and return on equity, respectively, are the study's independent variables, while the stock price is its dependent variable. A quantitative research approach is used in this investigation. The population and sample for the research were drawn from the 2013–2022 annual financial analysis report of PT Adaro Energy Indonesia Tbk. Descriptive statistical tests, multiple linear regression analysis, coefficient of determination tests, conventional assumption tests (autocorrelation, heteroscedasticity, multicollinearity, and normality tests), and hypothesis tests (T-tests and F-tests) are among the data analysis methods that are performed using the IBM SPSS Statistic Version 26 software. The study's findings indicate that although return on equity has a significant influence on stock price, the current ratio has no effect at all. At the same time, stock price are significantly impacted by the current ratio and return on equity. According to the results of the coefficient of determination test, the dependent variable stock price is explained by the current ratio and return on equity in 89.1% of cases, with the remaining 10.9% resulting from variables not included in this study. The R square value is 0.891.

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