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EPISTEMOLOGICAL BASIS OF ACCOUNTING: A PHILOSOPHICAL CRITICISM
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 2
(2025)
Current accounting tends to be more materialistic, selfish, and secular because it strongly emphasizes material and value-free accounting. Numerous examples of anomalies and manipulation of financial statements carried out by accountants that demonstrate these characteristics are evidence. This problem is exacerbated by the assumption that humans are homo economicus who are opportunistic, greedy, and selfish. This raises a key question about the character of accountants and accounting science. A...
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ANALYSIS OF THE PERFORMANCE OF CREATIVE BUSINESSES IN THE DIGITAL AGE TO ENHANCE REGIONAL ECONOMIC GROWTH
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 2
(2025)
Creative business performance is not only measured by financial gain, but also by the ability to innovate, customer satisfaction, and business sustainability. In this age of digitalization, using digital technology is crucial for facing new challenges and opportunities. This research examines the role of government policy, access to capital, social networks, and creative business performance in driving regional economic growth, with a case study in Banjarnegara Regency. To enhance the accuracy o...
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FROM JOB TITLES TO SKILL PROFILES: EFFECTS OF SKILLS BASED HIRING ON ORGANIZATIONAL AGILITY AND DIVERSITY
Prabowo, Catur
; Harminingtyas, Rudika
; Pelupessy, Ig. Henri
; Widowati, Maduretno
; Fahlefi, Diva Riza
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 2
(2025)
To examine the causal relationship between Skills Based Hiring (SBH), Organizational Agility (OA), and Workforce Diversity (WD). The study population included all 168 managerial and non-managerial employees, using a census sampling technique. Data were collected through questionnaires, then analyzed using quantitative methods through Partial Least Square (PLS). SBH has a positive and significant effect on OA, which means that skills-based recruitment improves the organization's ability to respon...
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A Literature Review on the Use of Interactive Mind Maps with Mentoring to Improve Science Learning Outcomes in Elementary Schools
Indonesian Journal of Instructional Media and Model
Vol 7
, No 2
(2025)
Improving learning outcomes in Natural and Social Sciences (IPAS) at the elementary school level remains a challenge, particularly in fostering students’ conceptual understanding and critical thinking skills. Conventional instructional approaches often fail to optimally support these competencies, indicating the need for innovative learning strategies. This study aims to analyze the effectiveness of mentoring-based interactive mind map media in enhancing elementary school students’ IPAS learning...
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GERAKAN REMAJA MINUM TABLET TAMBAH DARAH UNTUK MENCEGAH ANEMIA (GEMA GEMIA) DENGAN METODE KAP DI SMPS MITRA JEMBER
Luthviatin, Novia
; Erik Gunawan
; Fenny Gita Lestari Putri
; Syintia Dwi Pramesti
; Anggita Rizky Suci Irawan
; Wahyu Dwi Lukita
; Adinda Tira Octavia
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 9
, No 2
(2025)
Anemia in adolescents is a global health problem, especially in developing countries. Teenage girls are more susceptible to anemia because they experience menstruation every month, which causes them to lose significant amounts of blood. Anemia can affect student learning achievement. The outreach activity of the Youth Movement to Routinely Take Blood Supplement Tablets (TTD) to Prevent Anemia (Gema Gemia) to 35 female students of SMPS Mitra Jember was carried out using the health education metho...
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MEDIA EDUKASI VIDEO LEBIH EFEKTIF DIBANDINGKAN MEDIA BOOKLET SEBAGAI PROMOSI KESEHATAN PENCEGAHAN OBESITAS PADA REMAJA
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 9
, No 2
(2025)
The development of health promotion through the media must reflect the latest advances. One of the interesting innovations in health promotion is the use of visual video media in health promotion to improve health. The aim of this research is to show that the use of video media is more effective than brochures in increasing knowledge, attitudes and practices regarding nutrition and obesity prevention in a group of adolescents. The research method used was a two-group experimental design with a t...
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Development of Mathematics Teaching In Elementary School Using Travel Game Media on the Material of Fractional
Schola Journal
Vol 3
, No 2
(2025)
This study aims to overcome the difficulties elementary school students have in understanding the abstract concept of fractional equivalence, in which only 45% (23 out of 51 students) achieved the Minimum Completion Criteria (KKM). The innovation developed is the Travel Game learning media, an adventure-based educational game that involves moving around while solving mathematical problems or challenges. The development method used is an adaptation of the ADDIE (Analysis, Design, Development, Imp...
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PEER INFLUENCE AND MOOD AS PREDICTORS OF ACADEMIC PERFORMANCE IN HIGH SCHOOL STUDENTS
COUNSENESIA Indonesian Journal of Guidance and Counseling
Vol 6
, No 2
(2025)
Student academic performance is not only determined by cognitive abilities, but also influenced by social and emotional factors. One such factor is the influence of peers and the mood experienced by students during the learning process. This study aims to determine the influence of peer influence and mood on academic performance. The study uses a quantitative approach with a correlational method. The sample consisted of 258 students selected through simple random sampling from a population of 71...
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Analisis dan Perancangan Struktur Kepemimpinan Organisasi Kependidikan Berbasis Integrasi Transformasional, Distributif, dan Instruksonal dengan Kearifan Lokal (Dalihan Na Tolu) di Pondok Pesantren Modern Darul Hikmah Medan
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 4
, No 4
(2025)
Leadership in educational organizations, especially in the Darul Hikmah Modern Islamic Boarding School in Medan, faces the challenges of modernity that demand integration between traditional spiritual values and management professionalism. This study aims to analyze the existing leadership structure and design a new structure that integrates the Transformational, Distributive, and Instructional models that are aligned with the local wisdom of North Sumatra, namely the Dalihan Na Tolu philosoph...
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Green Consumerism di Era Modern: Analisis Tren Dan Dinamika Perilaku Pembelian Berbasis Kesadaran Lingkungan
I Gst Agung Adi Tanaya
; Nyoman Dwika Ayu Amrita
; Ni Putu Eka Saraswati
; Ni Luh Gede Vivin Apriliani
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
The increasing public awareness of global environmental issues has encouraged the emergence of the green consumerism trend, or environmentally friendly consumption behavior, across various segments of society. This shift in consumption patterns occurs in response to growing environmental sustainability challenges and climate change, which demand consumers to be more responsible in selecting, using, and disposing of products. Consumers no longer consider only price and quality, but also the envir...
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